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ERICKSON v. COMMISSIONER

Docket No. 112712.

2 T.C.M. 193 (1943)

Hilda C. Erickson v. Commissioner.

United States Tax Court.

Entered May 31, 1943.

Attorney(s) appearing for the Case

I. W. Sharp, Esq., 630 Buckley Bldg., Cleveland, O., for the petitioner. Lawrence R. Bloomenthal, Esq., for the respondent.

Memorandum Opinion

STERNHAGEN, Judge:

The Commissioner determined a deficiency of $4,615.30 in petitioner's 1940 individual income tax. The determination was based largely upon the inclusion in petitioner's income of $12,764.58 which was received by her in the taxable year by way of distribution of the estate of her deceased husband, of which she was the sole legatee. Apparently this $12,764.58 had been received by the estate as income in the same taxable...

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