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McKAY v. COMMISSIONER

Docket No. 35195.

24 T.C. 86 (1955)

DOROTHY G. McKAY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed April 28, 1955.

Attorney(s) appearing for the Case

Arthur H. Diebert, Esq., and A. L. Burford, Jr., Esq., for the petitioner.

George E. Constable, Esq., for the respondent.

Respondent determined a deficiency in income tax against petitioner in the amount of $3,816.76 for the calendar year 1947.

The questions presented are (1) whether for 1947, either by operation of the community property law of the Territory of Hawaii then in effect, or by reason of an agreement with her husband, the income from the separate property of the husband was community income, and (2) whether after filing a 1947 return...

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