Cadwalader v. Commissioner

MARY HELEN CADWALADER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Cadwalader v. Commissioner

Docket No. 46327.

United States Board of Tax Appeals

27 B.T.A. 1078; 1933 BTA LEXIS 1248;

April 6, 1933, Promulgated

Thomas F. Cadwalader, Esq., for the petitioner.

J. C. Maddox, Esq., for the respondent.

MATTHEWS

This proceeding arises upon a determination by the respondent of a deficiency in petitioner's income tax of $963.65 for the year 1927. It arises upon respondent's action in adding to petitioner's income as sole beneficiary of a testamentary trust the sum of $5,184.17. This sum had…