Amory v. Commissioner

Amory S. Carhart v. Commissioner.

Amory v. Commissioner

Docket No. 6643.

United States Tax Court

1946 Tax Ct. Memo LEXIS 159; 5 T.C.M. (CCH) 579; T.C.M. (RIA) 46141;

June 20, 1946

Frank J. Wideman, Esq., 822 Connecticut Ave., N.W., Washington, D.C., for the petitioner. Walt Mandry, Esq., for the respondent.

OPPER

Memorandum Opinion

OPPER, Judge: By this proceeding petitioner seeks a redetermination of deficiencies in income tax for the years 1940 and 1941 in the amounts of $4,888.07 and $5,874.89, respectively.

The sole issue is whether the unexpended, accumulated income of two trusts for the benefit…