Miller v. Commissioner of Internal Revenue

HICKS, Circuit Judge.

Petition by Benjamin F. Miller to review a decision of the Tax Court affirming the action of the Commissioner of Internal Revenue in assessing on redetermination a deficiency in income taxes of $652.02, $5,-184.57, $4,638.61 and $9487.44 for the years 1937, 1938, 1939 and 1940, respectively.

The Commissioner contended, and the Tax Court held, that petitioner was taxable under Section 22(a)1 of the Revenue Acts *190■of 1936 and 1938, on the net income of three separate trusts created by him in 1937 for the benefit of his three sons. In the alternative the • Commissioner…