United States Tax Court.
The respondent determined deficiencies in income tax against the petitioner for the taxable years as follows:
Year Amount 1943 ------------------- $648.20 1944 ------------------- 504.00 1945 ------------------- 509.00 1946 ------------------- 405.00
The only question presented is whether the amount of $2,400 received by petitioner in each of the taxable years, pursuant to the will of her deceased...
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