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ESTATE OF REARDON v. COMMISSIONER

Docket No. 49817.

14 T.C.M. 577 (1955)

T.C. Memo. 1955-154

Estate of Ralph W. Reardon, Deceased, Hazel R. Reardon, Administratrix, and Hazel R. McKinnell, (Formerly Hazel R. Reardon), Individually v. Commissioner.

United States Tax Court.

Filed June 15, 1955.

Attorney(s) appearing for the Case

Andrew J. Aldridge, Esq., 44 School Street, Boston, Mass., for the petitioners. Jack H. Calechman, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

HARRON, Judge:

The Commissioner determined a deficiency in income tax for 1951 in the amount of $1,627.87. The only question to be decided is whether $8,000 paid to the widow of Ralph W. Reardon, deceased, by his employer, after his death, is taxable to the widow under section 22(a) of the 1939 Code. All of the facts have been stipulated. Some facts set forth in the...

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