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PIERCE v. COMMISSIONER

Docket No. 1.

2 T.C. 832 (1943)

KATHARINE C. PIERCE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated October 4, 1943.

Attorney(s) appearing for the Case

Edwin S. Cohen, Esq., for the petitioner.

C. C. Holmes, Esq., for the respondent.

The Commissioner determined a deficiency of $734.33 in the petitioner's income tax for 1940.

The single issue presented is whether the sum of $2,009.51 or any part thereof received by the petitioner from the Northwestern Mutual Life Insurance Co. is includible in the petitioner's gross income for 1940.

FINDINGS OF FACT.

The facts were stipulated and as so stipulated are adopted as findings of fact. In so far as material to the issue presented, the...

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