United States Tax Court May 8, 1950, Docket Nos. 16989, 16994. (Matthews v. Commissioner)

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United States · · · 08-05-1950

Natalie D. Matthews v. Commissioner. Mary Constance Bucklin v. Commissioner. Matthews v. Commissioner Docket Nos. 16989, 16994. United States Tax Court 1950 Tax Ct. Memo LEXIS 202; 9 T.C.M. (CCH) 397; T.C.M. (RIA) 50119; May 8, 1950 *202 Petitioners were beneficiaries of certain life insurance policies upon the life of their father and upon his death they received the net proceeds thereof.

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