The Commissioner determined a deficiency in income tax for the year 1944 in the amount of $41,579.61. The only question to be decided is whether $51,580, a payment made to the petitioner by a corporation for which the petitioner's deceased husband worked, which was paid to the petitioner after her husband's death was a gift to the wife, not taxable to her, or represented compensation for services of the deceased husband rendered to the corporation.
The petitioner...
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