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ESTATE OF HENDERSON v. COMMISSIONER

Docket No. 111403.

2 T.C.M. 1092 (1943)

Estate of Hunt Henderson, Allard D'Heur, Executor, and Jeanne Crawford Henderson, Executrix v. Commissioner.

United States Tax Court.

Entered December 14, 1943.

Attorney(s) appearing for the Case

C. J. Batter, Esq., 902 American Security Bldg., Washington, D. C., and John L. Toler, Esq., for the petitioners. James L. Backstrom, Esq., and Homer K. Fisher, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

This proceeding involves a deficiency in income tax in the amount of $27,019.59 determined against the Estate of Hunt Henderson, deceased, for the period from June 22 to December 31, 1939, inclusive. Three questions are raised: (1) Whether any part of the income received from the community property of decedent and his wife during the taxable period after decedent's death is properly taxable to his widow, Jeanne Crawford, by...

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