Memorandum Findings of Fact and Opinion
The Commissioner determined a deficiency in the income tax and victory tax of petitioner for the taxable year ended December 31, 1943, in the amount of $5,126.72. The sole question for determination is whether the income of the estate of Arthur Claypoole Carson for 1942 payable to petitioner as residuary legatee upon termination of the estate on July 20, 1942, was diminished by the payment therefrom of a family allowance to...
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