United States Tax Court May 3, 1949, Docket Nos. 14537, 19732 (Townsend v. Commissioner)

lead-opinion

OPINION.

Murdock, Judge:

The Commissioner determined a deficiency in income tax of $1,183.82 against Alice M. Townsend for 1943. The only issue is whether $3,600 received by her in 1942 and in 1943 from the estate of her deceased husband pursuant to a prenuptial agreement is taxable to her. He also determined deficiencies in income tax for 1942 and 1943 against the estate of W. B.