Bedford v. Commissioner

F. T. Bedford v. Commissioner.

Bedford v. Commissioner

Docket No. 112750.

United States Tax Court

1944 Tax Ct. Memo LEXIS 286; 3 T.C.M. (CCH) 374; T.C.M. (RIA) 44123;

April 17, 1944

Holt S. McKinney, Esq., 122 E. 42nd St., New York, N. Y., for the petitioner. Ellyne E. Strickland, Esq., for the respondent.

HARRON

Supplemental Memorandum Opinion

HARRON, Judge: Originally, a findings of fact and opinion was promulgated in this proceeding on December 22, 1943 (2 T.C. 1189). As stated therein, the question presented was whether petitioner, as an income beneficiary of certain trusts, was taxable upon the…