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SALTONSTALL v. COMMISSIONER

Docket No. 112605.

2 T.C. 1099 (1943)

ELEANOR SALTONSTALL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated December 3, 1943.

Attorney(s) appearing for the Case

Edward C. Thayer, Esq., for the petitioner.

Charles P. Reilly, Esq., for the respondent.

OPINION.

MURDOCK, Judge:

The Commissioner determined deficiencies in income tax of this petitioner for the calendar years 1937 and 1938 in the amounts of $48,353.76 and $11,291.95, respectively. The parties have filed a stipulation settling all issues save two and stating the facts as to those two issues.

The petitioner reported as income for 1937 the amount distributed to her by a trust which had...

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