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HILLYARD v. COMMISSIONER

Docket No. 108838.

1 T.C.M. 22 (1942)

Beryl Hillyard v. Commissioner.

United States Tax Court.

Entered October 30, 1942.

Attorney(s) appearing for the Case

R. B. Cannon, Esq., and Claude Collard, C. P. A., 403 Petroleum Bldg., Fort Worth, Tex., for the petitioner. D. D. Smith, Esq., for the respondent.

Memorandum Opinion

OPPER, J.:

This proceeding seeks a redetermination of deficiency in income tax of $2,446.81 for the year 1939.

Various concessions having been made, the only question remaining is whether petitioner is taxable upon income realized on the sale of oil and gas in 1938 from properties in which petitioner, together with others, had an interest, the actual receipt of her share thereof having been denied her until 1939.

[The...

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