EDGERTON, Associate Justice.
The American Bar Association awarded its Ross Essay Prize for 1939, in the sum of $3000, to the petitioner. The Commissioner of Internal Revenue ruled that the prize was taxable to the petitioner as income and the Tax Court of the United States sustained the Commissioner. The petitioner brought the case here for review.
Erskine M. Ross, a retired federal judge, died at his home in California in 1928. His will contained the following...
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