The respondent determined a deficiency of $2,083.30 in the petitioner's income tax for the year 1941.
The issues are:
(1) Whether certain installment payments received by the petitioner from the proceeds of life insurance policies were taxable to her in part or were subject to no tax whatever; and
(2) Whether payments made to the petitioner by the executors of her husband's will, pursuant to its terms, constituted a legacy or income distributable to...
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