United States Tax Court March 18, 1954, Docket No. 40500. (Spriggs v. Commissioner)

Frances Strinsky Spriggs v. Commissioner. Spriggs v. Commissioner Docket No. 40500. United States Tax Court 1954 Tax Ct. Memo LEXIS 272; 13 T.C.M. (CCH) 229; T.C.M. (RIA) 54079; March 18, 1954 *272 Petitioner was divorced from her former husband in 1945, while living in Oregon. She had a minor daughter who was then twelve years of age, and petitioner was given the care and custody of her daughter.