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SMITH v. COMMISSIONER

Docket Nos. 14243, 14244.

8 T.C.M. 385 (1949)

Lester C. Smith (deceased), Mary B. W. Smith, Testamentary Executrix v. Commissioner. Mary B. W. Smith v. Commissioner.

United States Tax Court.

Entered April 27, 1949.

Attorney(s) appearing for the Case

J. S. Derbes, Esq., 816 Carondelet Bldg., Mobile, Ala., for the petitioners. John P. Higgins, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

TYSON, Judge:

The respondent determined a deficiency in income tax for the calendar year 1943 in the amount of $2,997.23 in Docket No. 14243 and in the amount of $3,026.39 in Docket No. 14244.

The sole question presented in these consolidated proceedings, is whether the marital community of Lester C. Smith and Mary B. W. Smith, his wife, constructively received during the year 1943 income of $9,875.85 as compensation...

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