Tawes, Comptroller v. Williams

Clara S. Williams, a resident of Talbot County, is a widow with two minor children. During the calendar year 1939 she received income (a) from the operation of a dairy, (b) from intangible property owned by her, and (c) from a trust created by the will of her late husband, of which a trust company of Pittsburgh, Pennsylvania, was trustee, and as to which she is a life beneficiary in a one-half interest thereof. In determining the income tax payable by her for the year mentioned under the provisions of chapter 277 of the Acts of 1939 (Code, art. 81, secs. 240-253), she contended (1) that…