Commissioner of Internal Revenue v. Blum

FINNEGAN, Circuit Judge.

The Commissioner of Internal Revenue files this petition for review of a decision of the Tax Court of the United States.

It involves asserted deficiency in income taxes of the respondent, Tillie Blum, in the amounts of $5,218.30 and $4,384.21, respectively, for the years 1943 and 1944. The petition was filed on October 29, 1948, under the provision of Section 1141(a) of the Internal Revenue Code, as amended, 26 U.S.C.A. 1141(a).

In the years 1942, 1 1943 and 1944, the taxpayer Tillie Blum, received certain payments provided for in an agreement with her former husband,…