GRANT v. COMMISSIONER

Docket No. 12522.

11 T.C. 178 (1948)

ANNIE INMAN GRANT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated August 17, 1948.


Attorney(s) appearing for the Case

A. W. Clapp, Esq., and Alex P. Gaines, Esq., for the petitioner.

Homer F. Benson, Esq., for the respondent.


OPINION.

ARNOLD, Judge:

This case involves deficiencies in income and victory taxes for the calendar year 1943, and income tax for the years 1944 and 1945, in the respective amounts of $4,999.94, $6,369.66, and $1,468.59. The issue is whether petitioner is taxable on the income of a testamentary trust created by her deceased husband.

The facts are stipulated and the stipulated facts are adopted as...

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