Blackburn's Estate v. Commissioner of Internal Revenue

HUTCHESON, Chief Judge.

By its petition for review, taxpayer, the Estate of Catherine Cox Blackburn, deceased, brings here for decision two questions determined against it in the Tax Court.

One of these is whether, during the period of administration, the estate is taxable on one-half, as contended by taxpayer, or the whole, as determined by the commissioner, of the income from property and a business which the deceased and her husband, residents of Texas, had owned in community, and the husband, after her death, continued to manage.

The other is whether, during that same period, the estate is…