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KAY v. COMMISSIONER

Docket No. 14773.

11 T.C. 471 (1948)

HOWARD M. KAY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated September 28, 1948.

Attorney(s) appearing for the Case

James S. Y. Ivins, Esq., for the petitioner.

Louis A. Boxleitner, Esq., for the respondent.

This proceeding involves a deficiency in income and victory tax for the year 1943 in the amount of $36,569.15, computed by reference to the income for the years 1942 and 1943.

The issues to be determined are: (1) Did the respondent err in his determination that petitioner is taxable on one-third of the income of the undistributed estate of his father in the years 1942 and 1943, even though petitioner in a previous year had...

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