MASTERSON v. COMMISSIONER

Docket No. 107280.

1 T.C. 315 (1942)

ANNA ELIZA MASTERSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated December 22, 1942.


Attorney(s) appearing for the Case

Harry C. Weeks, Esq., and Benjamin L. Bird, Esq., for the petitioner.

Frank B. Appleman, Esq., for the respondent.


Petitioner, by this proceeding, challenges respondent's determination of a deficiency in her 1935 income tax in the amount of $7,069.84.

The questions presented are whether respondent's right to assess additional 1935 income tax against petitioner is barred by the statute of limitations; whether the income during the year 1935 from the properties of the estate of petitioner's deceased husband, R. B. Masterson, was taxable to petitioner in its entirety or only in such...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases