Memorandum Opinion
DISNEY, Judge:
In his determination of a deficiency of $25.99 in income tax against petitioner for 1938 the respondent included in gross income a portion of certain amounts received by petitioner as beneficiary of insurance policies on the life of her deceased husband. The issue is: What portion, if any, of the payments is subject to taxation? The petitioner claims an overassessment of $15.62. The facts are set forth in a stipulation which...
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