OPINION
SCOTT, Judge:
Respondent determined deficiencies in petitioner's income tax for the calendar years 1956, 1957, and 1958 in the amounts of $170, $172, and $178, respectively.
The issue for decision is whether payments received during the calendar years 1956, 1957, and 1958 by petitioner, the widow of a Columbus, Ohio, policeman, from the Columbus Police Relief Fund are includable in her taxable income.
All of the facts have...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.