Respondent determined a deficiency of $5,137.13 in petitioner's income tax liability for the calendar year 1943. The question involved is whether certain income reported in a fiduciary return in the name of "Estate of Willis Mercer" is the income of petitioner and taxable to her.
The facts have been stipulated and are accordingly adopted.
FINDINGS OF FACT.
Petitioner is an individual, residing in the State of Washington. Her individual income tax...
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