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STEWART v. COMMISSIONER OF INTERNAL REVENUE

No. 13785.

196 F.2d 397 (1952)

STEWART v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Fifth Circuit.

Rehearing Denied June 17, 1952.

Attorney(s) appearing for the Case

Whitfield H. Marshall, Houston, Texas, for petitioner.

Howard P. Locke, Ellis N. Slack, A. F. Prescott, Sp. Assts. to Atty. Gen., Theron Lamar Caudle, Asst. Atty. Gen., Charles Oliphant, Gen. Counsel, and John M. Morawski, Sp. Atty., Bureau of Int. Rev., Washington, D. C., for respondent.

Before HOLMES, STRUM, and RIVES, Circuit Judges.

HOLMES, Circuit Judge.

This is a petition to review a decision of the Tax Court, reported in 16 T.C. 1, sustaining the determination of respondent that all of the income from the estate of petitioner's husband, for the years 1942 through 1945, was taxable to her individually, and not partly to her and partly to her husband's estate, she being the independent executrix and sole beneficiary of said estate. See Art. 3436, Vernon's Ann...

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