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ESTATE OF LEVERT v. COMMISSIONER

Docket No. 36748.

12 T.C.M. 896 (1953)

Estate of Mollie J. Levert (Deceased), J. Alfred Levert, Executor v. Commissioner.

United States Tax Court.

Entered August 11, 1953.

Attorney(s) appearing for the Case

Robert A. Ainsworth, Jr., Esq., 1650 National Bank of Commerce Building, New Orleans, La., for the petitioner. Marl B. Peek, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The respondent determined a deficiency of $3,003.03 in the income tax of the decedent, Mollie J. Levert, for the taxable year 1945. This action is brought by her estate through J. Alfred Levert, the executor, to test the correctness of that determination.

The sole issue to be decided herein is whether rents from realty situated in the State of Alabama and the separate property of decedent, who was domiciled in the...

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