Katz v. Commissioner
United States Board of Tax Appeals
Held, that the income of three trusts as to which the petitioner was the grantor and trustee is not taxable to him under section 22(a), section 166, or section 167, of the Revenue Acts of 1936 and 1938.
1Opinion of the Court
MEYER KATZ AND HELEN KATZ, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
MEYER KATZ, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Katz v. Commissioner
Docket Nos. 104007, 105511.
United States Board of Tax Appeals
46 B.T.A. 187; 1942 BTA LEXIS 894;
January 27, 1942, Promulgated
Held, that the income of three trusts as to which the petitioner was the grantor and trustee is not taxable to him under section 22(a), section 166, or section 167, of the Revenue Acts of 1936 and 1938.
Max Swiren, Esq., for the petitioners.
Gerald W. Brooks, Esq., for the respondent.
TYSON
These…
2Cases cited1 opinion
- Katz v. CommissionerUnited States Board of Tax Appeals · 1942