Memorandum Opinion
STERNHAGEN, Judge:
The Commissioner determined a deficiency of $4,615.30 in petitioner's 1940 individual income tax. The determination was based largely upon the inclusion in petitioner's income of $12,764.58 which was received by her in the taxable year by way of distribution of the estate of her deceased husband, of which she was the sole legatee. Apparently this $12,764.58 had been received by the estate as income in the same taxable...
Let's get started
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.
