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HARRISON v. COMMISSIONER OF INTERNAL REVENUE

No. 7436.

119 F.2d 963 (1941)

HARRISON v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Seventh Circuit.

May 5, 1941.

Attorney(s) appearing for the Case

Matthias Concannon and John O. Snook, both of Chicago, Ill., for petitioner.

Lee A. Jackson, Sp. Asst. to Atty. Gen., and Samuel O. Clark, Jr., Asst. Atty. Gen., for respondent.

Before MAJOR and KERNER, Circuit Judges, and BRIGGLE, District Judge.

KERNER, Circuit Judge.

Petitioner asks us to review an order of the Board of Tax Appeals sustaining a deficiency determination of the Commissioner of Internal Revenue on the ground that she had not included $21,041.41 in her gross income for the calendar year 1931. The question presented is whether the $21,041.41 that she received from the estate of a decedent constituted taxable income under the Revenue Act of 1928, § 22(a), (b) (3), 45 Stat. 791, 797, 26 U...

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