JONES v. COMMISSIONER

Docket No. 107485.

1 T.C. 491 (1943)

ELIZABETH T. JONES, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated January 26, 1943.


Attorney(s) appearing for the Case

Harry J. Alker, Jr., Esq., for the petitioner.

Paul E. Waring, Esq., for the respondent.


The respondent determined a deficiency in income tax liability in the amount of $3,061.64 for the year 1937. The only question is whether the respondent erred in including certain amounts in petitioner's income.

Petitioner filed her return with the collector for the first district of Pennsylvania.

FINDINGS OF FACT.

Petitioner resides in Jenkintown, Pennsylvania. She is the widow of Joseph L. Jones, who died, testate, on April 6, 1936. Joseph L. Jones...

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