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DAVENPORT v. COMMISSIONER

Docket No. 37711.

12 T.C.M. 860 (1953)

Dee Davenport v. Commissioner.

United States Tax Court.

Entered July 30, 1953.

Attorney(s) appearing for the Case

W. L. Matthews, Esq., 1501 Alamo National Building, San Antonio, Tex., for the petitioner. E. G. Sievers, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

JOHNSON, Judge:

Respondent has determined a deficiency in income tax for the year 1947 in the amount of $8,541.37.

The sole issue is whether there is a tax liability to petitioner for a cash settlement, incident to a redivision of former community property, paid to his ex-wife; the money for the settlement came from former community property.

For the companion case see T. C. Memo. Op., Osceola Heard...

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