Memorandum Opinion
DISNEY, Judge:
This case involves income tax for the calendar year 1940. Deficiency was determined in the amount of $1,585.62. The two questions presented are whether the petitioner is taxable upon income of an estate received by her upon final distribution of the estate and as sole legatee; also whether she is taxable on the amount of $1,000, received by her as a widow's allowance, during the pendency of the administration of the estate...
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