WYZANSKI, District Judge.
The issue here presented is whether sums received by the taxpayer in 1936 and 1937 were a bequest exempt from federal income taxation under sec. 22 (b) (3) of the Revenue Act of 1936, c. 690, 49 Stat. 1648, 26 U.S.C.A. Int.Rev.Code § 22(b) (3).
Harding Allen died October 11, 1930 leaving a will which, in addition to other specific and general legacies and devises, made provision for the taxpayer at bar, Carrie L. Allen, his widow...
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