Dr. Irving S. Wright and Lois E. Wright v. Commissioner of Internal Revenue

Taxpayer, Lois Elliman Wright, is the widow of J. W. Findlay, who at the time of his death in 1951 was a citizen of the United States and a resident of the State of New York. After Mr. Findlay’s death taxpayer married Irving S. Wright, with whom she filed joint income tax returns for the years 1953 through 1958. The Commissioner of Internal Revenue determined deficiencies in the petitioners’ income taxes for each of the six years, based upon his findings that income of Lois Wright of $50,000 in each of the years 1953, 1954 and 1955, and $13,500 in each of the years 1956,1957 and 1958 had not…