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HILL v. COMMISSIONER

Docket No. 66763.

32 T.C. 254 (1959)

CHRISTINE K. HILL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed April 29, 1959.

Attorney(s) appearing for the Case

Truxton Shaw, Esq., for the petitioner.

Harold Friedman, Esq., for the respondent.

TIETJENS, Judge:

This proceeding involves a deficiency in income tax in the amount of $1,235.08 for the calendar year 1951.

The issue for decision is whether petitioner was a member of a Texas marital community during 1951 so that she was taxable on one-half the total income received during that year by her and her husband, from whom she was separated in 1947.

FINDINGS OF FACT.

The stipulated...

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