Bishop v. Commissioner of Internal Revenue

MATHEWS, Circuit Judge.

Here for review is a decision of the Tax Court (4 T.C. 588) which determined that there was a deficiency of $1,070.23 in respect of petitioner’s income tax for the calendar year 1940.

Petitioner is the widow of Roy N. Bishop 1 2 , hereafter called decedent. She and decedent were married on May 9, 1907, and remained married until December 20, 1938, when decedent died. Throughout their married life they resided, and petitioner still resides, in the State of California. Decedent died testate. Petitioner, and Crocker First National Bank of San Francisco were, respectively,…