United States Board of Tax Appeals July 24, 1941, Docket Nos. 88813, 88814. (Larson v. Commissioner)

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United States · · · 24-07-1941

lead-opinion

*1100OPINION.

Hill :

The first issue is basic and its determination will affect most of the other questions before us in this proceeding. This issue concerns the treatment for income tax purposes of income from community property received, by the estate of decedent during the period of administration of the estate.

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