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ESTATE OF ARMSTRONG v. COMMISSIONER

Docket No. 232.

2 T.C. 731 (1943)

ESTATE OF J. P. ARMSTRONG, M. B. MERTZ, GEORGIA C. ARMSTRONG, AND WILLIAM M. ARMSTRONG, EXECUTORS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated September 23, 1943.

Attorney(s) appearing for the Case

R. B. Blackburn, Esq., for the petitioner.

J. Marvin Kelley, Esq., for the respondent.

OPINION.

DISNEY, Judge:

This case involves income tax in the amount of $30.80 for the calendar year 1940. All facts were stipulated, and we find the facts to be as so stipulated. The only question involved is whether the petitioner shall be considered an estate or a trust, for the purpose of determining the amount of credit against net income under section 163 (a) (1) of the Internal Revenue Code.1 The petitioner contends...

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