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CHAPIN v. COMMISSIONER

Docket No. 10971.

6 T.C.M. 882 (1947)

Elsa B. Chapin v. Commissioner.

United States Tax Court.

Entered July 28, 1947.

Attorney(s) appearing for the Case

Robert McDougal, Jr., Esq., Rm. 1400 38 S. Dearborn St., Chicago 3, Ill., for the petitioner. David Long, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner determined a deficiency of $2,054.47 in income tax for 1943. The only issue for decision is whether $6,000 received by the petitioner from her divorced husband in 1942 and 1943 represented taxable income to her.

Findings of Fact

The petitioner filed her individual income tax returns for 1942 and 1943 with the collector of internal revenue for...

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