Memorandum Opinion
DISNEY, Judge:
This case involves income taxes for the calendar year 1943. Deficiency was determined in the amount of $3,054.83. The petitioner asserts overpayment in the amount of $8,314.80. The year 1942 is involved only because of the Current Tax Payment Act of 1943. The sole issue presented is whether petitioner is taxable upon $90,000, the amount actually received by her as beneficiary of a testamentary trust, or $100,000, the amount...
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