Thompson v. Commissioner

OPINION. ARUndell:

This proceeding was initiated to test the correctness of respondent’s action in determining a deficiency for the year 1930 in the amount of $12,761.77. The case was submitted on the petition and answer and certain facts orally stipulated in the record.

The question involved is the right of petitioner to file a joint return for the calendar year 1930 in which was included the income (or loss) of her deceased husband, who died on June 27, 1930. Her husband, the late William Boyce Thompson, suffered a net loss from January 1, 1930, to the date of his death in the amount of…