Regenold v. United States

The question presented in this case is whether or not the income received by Elizabeth A. Wilson from her dower interest in the estate of her husband R. E. Lee Wilson is taxable to her as income.

R. E. Lee Wilson died on September 27, 1933, seized and possessed of five parcels of real estate. From four of these .parcels his widow received rent in the year 1934 in the amount of $1,398.04, in the year 1935, $7,456.32, and in the year 1936, $7,572.69. These sums were included within her gross income. This is alleged to have been erroneous.

When R. E. Lee Wilson died the value of his widow’s dower…