Mrs. Matilda Schutt Smith v. United States

HUTCHESON, Chief Judge.

This appeal from a judgment entered against plaintiff in a suit for refund of income taxes presents a single question for decision. This is whether taxpayer, to whom her husband, subject to the terms and conditions of his will, had bequeathed all his property, and who, including in her individual income tax return only that portion of the income which she actually used, had included the remainder in the estate’s return, was under Sections 22(a) and 162(b) of the 1939 Code, 26 U.S.C.A. §§ 22(a), 162 (b) properly taxed on the entire income.

The case was heard below on a…