Memorandum Findings of Fact and Opinion
DISNEY, Judge:
This proceeding involves a deficiency in income tax determined by the Commissioner for the calendar year 1939 in the amount of $4,692.62.
The principal issue is whether certain distributions made to petitioner in 1939 by the executors of the estate of her deceased mother are includible in her taxable income. If we decide that they are, the question whether respondent erred in determining that...
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