CASE v. COMMISSIONER

Docket No. 8015.

8 T.C. 343 (1947)

MARY HADLEY CASE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated February 19, 1947.


Attorney(s) appearing for the Case

Waldron M. Ward, Esq., for the petitioner.

John E. Mahoney, Esq., for the respondent.


Respondent determined a deficiency in petitioner's income tax liability for the year 1941 in the amount of $3,103.76. That part of the deficiency is here in issue which resulted from respondent's determination that there should be included in petitioner's taxable income for that year the sum of $5,818.15 representing the net total of three items of income received by a trust of which petitioner was beneficiary. Although this sum was...

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