Mitchell v. Commissioner

*1340OPINION.

Smith :

The respondent has determined that all the income of the trust for 1933 is taxable as community income of petitioner and his present wife, Ernestine Mitchell. The correctness of this determination is the sole issue before the Board.

The petitioner’s contentions are that the amount paid to Jewell Li. Mitchell in 1933 out of the income of the trust fund created by her and J. A. Mitchell prior to their divorce in 1929 was not the income of the petitioner; that the payments were not made in lieu *1341of alimony or in discharge of any legal obligation of the petitioner; that under the…