Murray v. Commissioner

Natalia Danesi Murray v. Commissioner.

Murray v. Commissioner

Docket No. 14072.

United States Tax Court

1948 Tax Ct. Memo LEXIS 164; 7 T.C.M. (CCH) 365; T.C.M. (RIA) 48097;

June 14, 1948

Irving B. Stewart, Esq., for the petitioner. Rigmor O. Carlsen, Esq., for the respondent.

MURDOCK

Memorandum Findings of Fact and Opinion

The Commissioner determined a deficiency of $1,763.66 in income and victory tax for 1943. The issues for decision are whether amounts received by the petitioner from her former husband are taxable to her under section 22 (k), and whether she is entitled to a personal exemption of…