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MASTERSON v. COMMISSIONER OF INTERNAL REVENUE

No. 10659.

141 F.2d 391 (1944)

MASTERSON v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fifth Circuit.

March 3, 1944.

Attorney(s) appearing for the Case

Harry C. Weeks, of Fort Worth, Tex., and H. L. Adkins and Chas. H. Keffer, both of Amarillo, Tex., for petitioner.

Warren F. Wattles, Sewall Key, Helen R. Carloss, and Newton K. Fox, Sp. Assts. to Atty. Gen., Samuel O. Clark, Jr., Asst. Atty. Gen., and J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, and Ralph F. Staubly, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for respondent.

Before HUTCHESON, HOLMES, and McCORD, Circuit Judges.

HUTCHESON, Circuit Judge.

While it presents more than one facet, the ultimate question here presented is whether petitioner was taxable in 1935, the tax year in question, on all the income of the R. B. Masterson Estate, being administered by her as independent executrix, or only the part of it which was in that year paid over to her or expended for her use and benefit. The commissioner decided that all of it was taxable to her, the Tax Court affirmed, and she is here...

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