HUNT v. COMMISSIONER

Docket No. 34187.

22 T.C. 228 (1954)

MARJORIE HUNT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed April 30, 1954.


Attorney(s) appearing for the Case

Marvin G. Giometti, Esq., for the petitioner.

Edward H. Boyle, Esq., for the respondent.


OPINION.

RICE, Judge:

This proceeding involves an income tax deficiency of $313 determined against Marjorie Hunt (hereinafter referred to as the petitioner) for the year 1948. The issues to be determined are: (1) Whether petitioner must include in her gross income onehalf of her husband's California earnings when she resides in another State and receives support and maintenance payments from him; (2) if so, whether she must also include such periodic...

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