Helen Rich Findlay v. Commissioner of Internal Revenue

LUMBARD, Chief Judge:

The taxpayer appeals from the assessment of federal income tax deficiencies for the years 1953 through 1956 in the respective amounts of $6,744.05, $6,-590.52, $22,777.20, and $8,384. We affirm the decisions of the Tax Court, 39 T.C. 580 (1962), except to the extent that the sum paid by the ancillary administrator in satisfaction of the British estate tax, $30,185.95, was held to be includible in the taxpayer’s gross income for 1955. Determination of the numerous issues raised requires recital of the circumstances under which the taxpayer received a testamentary bequest,…