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WATERS v. COMMISSIONER

Docket No. 95359.

22 T.C.M. 1258 (1963)

T.C. Memo. 1963-252

Irene M. Waters v. Commissioner.

United States Tax Court.

Filed September 16, 1963.

Attorney(s) appearing for the Case

J. Cyril LaTulippe, 26 Bedford St., Fall River, Mass., for the petitioner. Sanford S. Neuman, for the respondent.

Memorandum Findings of Fact and Opinion

WITHEY, Judge:

The Commissioner has determined that a deficiency in the income tax of petitioner exists for the taxable year 1960 in the amount of $441.86. Petitioner makes claim for overpayment of income tax for the same year in the amount of $847.18 The sole issue is whether certain payments made to petitioner by the State of Massachusetts during 1960 are excludable from her taxable income as gifts.

Findings...

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