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WASSERMAN v. COMMISSIONER

Docket No. 49998.

24 T.C. 1141 (1955)

ROSE WASSERMAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed September 29, 1955.

Attorney(s) appearing for the Case

Jack Solomon, Esq., for the petitioner.

William Schwerdtfeger, Esq., for the respondent.

OPINION.

BLACK, Judge:

The Commissioner has determined a deficiency in petitioner's income tax for the year 1949 of $1,982.22. To the determination of the Commissioner petitioner assigns error as follows:

The Commissioner disallowed the application of Section 113 (a) (5) of the Internal Revenue Code by the petitioner to the assets acquired by her on May 1, 1948, the date of death of her husband.

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