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...
Let's get started

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.