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TOWNSEND v. COMMISSIONER

Docket Nos. 14537, 19732.

12 T.C. 692 (1949)

ALICE M. TOWNSEND, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ESTATE OF W. B. TOWNSEND, M. L. TIPTON, EXECUTOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated May 3, 1949.

Attorney(s) appearing for the Case

Robert A. Littleton, Esq., for the petitioners.

S. Earl Heilman, Esq., for the respondent.

OPINION.

MURDOCK, Judge.

The Commissioner determined a deficiency in income tax of $1,183.82 against Alice M. Townsend for 1943. The only issue is whether $3,600 received by her in 1942 and in 1943 from the estate of her deceased husband pursuant to a prenuptial agreement is taxable to her. He also determined deficiencies in income tax for 1942 and 1943 against the estate of W. B. Townsend by denying it the right to deduct the amounts paid Alice....

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