HATCH v. COMMISSIONER

Docket No. 18140.

14 T.C. 237 (1950)

MAY D. HATCH, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated February 16, 1950.


Attorney(s) appearing for the Case

John B. Whalen, Esq., for the petitioner.

John J. Madden, Esq., for the respondent.


The respondent determined deficiencies of $2,199.18 and $6,695.02 in the petitioner's income tax for 1941 and 1943, respectively. The principal question presented is the taxability to the petitioner of certain payments received by her during the taxable years under the terms of an employment contract which her husband had executed with a corporation prior to his death. Certain alternative issues, to be considered in event it is held...

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