Reeve v. Commissioner

Margaret A. Reeve v. Commissioner.

Reeve v. Commissioner

Docket No. 7708.

United States Tax Court

1947 Tax Ct. Memo LEXIS 263; 6 T.C.M. (CCH) 329; T.C.M. (RIA) 47074;

March 27, 1947

Nathan Moran, Esq., 41 Sutter St., San Francisco 4, Calif., for the petitioner. Wilford H. Payne, Esq., for the respondent.

KERN

Memorandum Findings of Fact and Opinion

The Commissioner determined a deficiency in petitioner's income tax for the calendar year 1941 in the amount of $4,114.51. The primary legal question at issue is whether certain property owned by petitioner before her marriage was effectively transmuted to…