The Commissioner determined deficiencies in income tax for the years 1944 and 1945, in the amounts of $15,179.49 and $3,150.95, respectively, and a deficiency in income and victory tax of $8,048.48 for the year 1943.
Two issues are involved (1) whether the Commissioner was correct in requiring petitioner to include as income for the taxable years in question during the administration of the estate, all the income (with exceptions not here important) of a testamentary...
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