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MOFFETT v. COMMISSIONER

Docket No. 18451.

14 T.C. 445 (1950)

IRENE C. MOFFETT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated March 21, 1950.

Attorney(s) appearing for the Case

Hugh C. Bickford, Esq., for the petitioner.

Ellyne E. Strickland, Esq., for the respondent.

This proceeding involves a deficiency in income tax for the year 1944 in the amount of $5,134.38. The issue, as we view it, is whether petitioner, surviving annuitant, is taxable in any amount of annuities received by her in 1944 under certain annuity contracts which respondent included in the gross estate of her deceased husband, she having paid the estate tax deficiency determined against his estate, as transferee of such annuity...

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