HORN v. COMMISSIONER

Docket No. 5612.

5 T.C. 597 (1945)

KATHRYN E. T. HORN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated August 17, 1945.


Attorney(s) appearing for the Case

Walter T. Fahy, Esq., for the petitioner.

William H. Best, Jr., Esq., for the respondent.


In this proceeding respondent has determined a deficiency in petitioner's income tax for the year 1940 in the sum of $1,280.69. This deficiency arises by reason of respondent's determination that a certain payment made to petitioner during that year by the trustees of a testamentary trust created by her deceased husband should be included in her gross income for the taxable year.

FINDINGS OF FACT.

The parties have...

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