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ESTATE OF BLACKBURN v. COMMISSIONER

Docket No. 15624.

11 T.C. 623 (1948)

ESTATE OF CATHERINE COX BLACKBURN, E. A. BLACKBURN, ADMINISTRATOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated October 14, 1948.

Attorney(s) appearing for the Case

Whitfield H. Marshall, Esq., for the petitioner.

W. W. Kerr, Esq., for the respondent.

OPINION.

MURDOCK, Judge:

The Commissioner determined deficiencies in income tax of $2,270.79 for the period September 8 to December 31, 1944, and $27,960.01 for the calendar year 1945 against the estate of Catherine Cox Blackburn. The petitioner assigns as error the action of the Commissioner (1) in determining that all instead of only one-half of the income from the whole community property was income of...

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