Kernochan v. Gilchrist

Cochrane, P. J.:

Marie Marshall died September 17, 1922. She had previously been adjudged an incompetent person and an income tax on her *115estate had been paid annually by her committee according to what is known as the cash received method of accounting. After her death a return was made under the provisions of the Tax Law (added by Laws of 1919, chap. 627, as amd.), known as the Income Tax Law which included income received by the committee during the year 1922 prior to her death. The return did not include income which had accrued during that year prior to her death but which was received…