Estate of George F. Thompson v. Commissioner

Estate of George F. Thompson, Deceased, Warner F. Thompson, Executor v. Commissioner.

Estate of George F. Thompson v. Commissioner

Docket No. 20114.

United States Tax Court

1950 Tax Ct. Memo LEXIS 314; 9 T.C.M. (CCH) 21; T.C.M. (RIA) 50007;

January 10, 1950

Warner F. Thompson, Executor, for the petitioner. Thomas R. Charshee, Esq., for the respondent.

OPPER

Memorandum Opinion

OPPER, Judge: A deficiency in income tax for the year 1944 in the amount of $3,252.93 is partly in issue. The only questions left for us are whether $5,000 received during his lifetime by petitioner's decedent was income or a…