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THORNTON v. COMMISSIONER

Docket No. 6090.

5 T.C. 1177 (1945)

FLORENCE H. THORNTON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated December 10, 1945.

Attorney(s) appearing for the Case

Charles F. Smith, Esq., Donald J. Lynn, Esq., and Arthur L. Jones, C. P. A., for the petitioner.

Lawrence R. Bloomenthal, Esq., for the respondent.

OPINION.

SMITH, Judge:

This proceeding involves deficiencies in petitioner's income tax for 1940 and 1941 in the respective amounts of $14,178.55 and $28,686.30. Petitioner has waived one of the allegations of error, thereby conceding liability for a part of the deficiency determined for 1941. The sole remaining question for our determination is the amount of income distributable and therefore taxable to the petitioner in 1940 and 1941 from a testamentary...

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