The respondent has determined a deficiency in income tax for the calendar year 1940 in the amount of $15,895.10, all but a small portion of which is in issue.
The only question for our determination is whether petitioner is taxable upon that portion of the income of a testamentary trust created by her deceased husband which she claims to have received for the support, maintenance, and education of their minor children. Some of the facts have been stipulated.
...Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.