Radin v. Commissioner of Internal Revenue

WOOLLEY, Circuit Judge.

In November, 1919, Samuel Radin died intestate leaving a widow and two minor children. His widow, as administratrix, having carried on her husband’s,business, filed income tax returns for the two parts of the tax year of 1919 and one return for the whole of the tax year 1920. The Commissioner of Internal Revenue determined a deficiency of $5,665.96, in her income tax liability for the latter year. Embraced in this deficiency were two items. One arose from the action of the Commissioner in ignoring inventories made by the administratrix because (as he claimed) they did…