The Commissioner determined deficiencies in income tax against the petitioner of $943.45 for 1951 and $2,803.56 for 1952.
The sole question is whether amounts received by the petitioner during 1951 and 1952, from her husband's employer after her husband's death, pursuant to 1922 and 1927 contracts between the petitioner's husband and his company, are properly includible in her gross income.
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