The respondent determined a deficiency in income and victory taxes for the calendar year 1943 in the amount of $13,717.79. Because of the provisions of the current tax payment act of 1943, petitioner's income for the calendar year 1942 is in controversy.
The question presented pertains to the correctness of the Commissioner's determination that the entire net income of the estate of Tyler W. Carlisle for the year 1942 is includible in the income of the petitioner...
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