Bissinger v. Commissioner

Newton Bissinger v. Commissioner.

Bissinger v. Commissioner

Docket No. 112523.

United States Tax Court

1943 Tax Ct. Memo LEXIS 333; 1 T.C.M. (CCH) 998; T.C.M. (RIA) 43198;

April 29, 1943

Willard L. Ellis, Esq., 615 Russ Bldg., San Francisco, Calif., for the petitioner. Thomas M. Mather, Esq., for the respondent.

SMITH

Memorandum Opinion

SMITH, Judge: The respondent has determined a deficiency of $3,206.84 in petitioner's income tax for 1940. The only question in issue is whether petitioner is taxable on the income of a trust which he created for the benefit of his son and others, naming himself and…