Maxine T. Grimm v. Commissioner of Internal Revenue

STEPHEN H. ANDERSON, Circuit Judge.

Maxine T. Grimm (“Grimm”) appeals from a decision of the United States Tax Court sustaining income tax deficiencies against her for the years 1978, 1979, and 1981. The Tax Court held that a portion of community property income from the sale of stock was properly attributable to Grimm for the years such income was received by the executors of her husband’s estate even though no payment had been made to Grimm personally. Grimm v. Commissioner, 89 T.C. 747 (1987). We affirm.

BACKGROUND

Throughout her marriage Grimm, an American citizen, resided with her husband…