Respondent determined a deficiency in income tax for the year 1951 in the amount of $20,037.31.
The question for decision is whether certain amounts received by the petitioner in the year 1951 constituted taxable income as determined by the respondent or were exempt from income tax under the provisions of section 22 (b) (3), Internal Revenue Code of 1939, as property acquired by inheritance.
Upon motion duly made and granted, a brief amicus curiae on...
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