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O'BRIEN v. COMMISSIONER

Docket No. 37346.

22 T.C. 661 (1954)

LOUISE WEBBER O'BRIEN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed June 28, 1954.

Attorney(s) appearing for the Case

Oscar L. Tyree, Esq., for the petitioner.

Paul E. Waring, Esq., for the respondent.

The Commissioner determined deficiencies in income tax for 1944 and 1945. The deficiency for 1945 and certain adjustments for 1944 are not contested. The question presented is whether certain payments in the aggregate amount of $26,144.77 received by petitioner in 1944 constitute taxable income in whole or in part. The Commissioner determined that the entire amount represented taxable income, and explained his adjustments as follows...

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