This proceeding involves a deficiency of $10,742.42 for the year 1952 determined by the respondent against the Estate of Arthur W. Hellstrom and his surviving spouse, Selma M. Hellstrom (hereinafter referred to as the petitioner). The estate is involved in this proceeding only because a joint return was filed for that year.
The only issue is whether the amount of $28,933.32, paid to petitioner in 1952 by the corporation of which her deceased husband had been president...
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