Stewart v. Commissioner of Internal Revenue

HOLMES, Circuit Judge.

This is a petition to review a decision of the Tax Court, reported in 16 T.C. 1, sustaining the' determination of respondent that all of the income from the estate of petitioner’s husband, for the years 1942 through 1945, was taxable to her individually, and not partly to her and partly to her 'husband’s estate, she being the independent executrix and sole beneficiary of Said estate. See Art. 3436, Vernon’s Ann. Texas Civil Statutes. Respondent determined that the administration of the estate was concluded prior to the taxable year 1942; therefore, the question before…