WELSH, District Judge.
The defendant taxpayer paid a tax of $1,146.19 upon income which she received in 1930 as the widow beneficiary of her husband's trust estate under an election by which she accepted such income in lieu of dower. Upon a review of the return, the Commissioner of Revenue determined that such income was not taxable, basing his findings upon the provisions of the 1928 Revenue Act as then interpreted by the decisions of Federal Circuit Courts of Appeal...
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