Bosworth v. Commissioner

Della H. Bosworth v. Commissioner.

Bosworth v. Commissioner

Docket No. 1334.

United States Tax Court

1944 Tax Ct. Memo LEXIS 107; 3 T.C.M. (CCH) 994; T.C.M. (RIA) 44306;

September 26, 1944

William Lister, Esq., for the petitioner. Charles Munz, Esq., for the respondent.

KERN

Memorandum Findings of Fact and Opinion

The Commissioner determined deficiencies in petitioner's income taxes for the calendar years 1937 and 1938 in the respective amounts of $3,529.38 and $2,257.81, upon the theory, challenged by petitioner in this proceeding, that petitioner is taxable upon the net income of the Estate of…