Grace Miller v. United States

This is an appeal by Grace Miller, taxpayer, widow of Jake Miller, decedent, from a judgment sustaining an assessed deficiency by the Commissioner of Internal Revenue for $35,750.93, resulting from her failure to include in her gross income monthly payments of $1250.00 for years 1958 through 1963. These payments were made by decedent’s former employer to the taxpayer, widow of the former employee, pursuant to an employment agreement entered into between decedent and employer in 1954.

The question before the court is whether the trial court properly held that each of these $1250.00 monthly…