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ESTATE OF SNEED v. COMMISSIONER

Docket No. 27995.

17 T.C. 1344 (1952)

ESTATE OF J. T. SNEED, JR., DECEASED, ELIZABETH SNEED POOL AND L. J. HAILE, EXECUTORS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated February 15, 1952.

Attorney(s) appearing for the Case

Arthur Glover, Esq., for the petitioner.

J. P. Crowe, Esq., for the respondent.

OPINION.

MURDOCK, Judge:

The Commissioner determined deficiencies of $2,837.54 for 1940 and $36,200.61 for 1941 in the income tax of the petitioner. The two issues for decision are whether the petitioner, the estate of the deceased husband, must report all of the income from Texas community property during the period of administration and whether the petitioner is entitled to deduct, as distributable income, amounts distributed in each year to Brad...

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