Legal Opinion
Braun v. Commissioner
United States Tax Court
Decided May 30, 1984No. Docket No. 11619-82Unpublished
Held: Income from grantor trusts taxed to grantor-petitioners.
1Opinion of the Court
FREDERICK C. BRAUN, JR., AND MARJORIE W. BRAUN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Braun v. Commissioner
Docket No. 11619-82.
United States Tax Court
T.C. Memo 1984-285; 1984 Tax Ct. Memo LEXIS 386; 48 T.C.M. (CCH) 210; T.C.M. (RIA) 84285;
May 30, 1984.
Held: Income from grantor trusts taxed to grantor-petitioners.
Leonard M. Atlas, for the petitioners.
William F. Halley and William S. Garofalo, for the respondent.
WHITAKER
MEMORANDUM FINDINGS OF FACT AND OPINION
WHITAKER, Judge: Respondent determined deficiencies in income tax against petitioners for the years and in the…
2Cases cited11 opinions
- Newburgh v. ArrigoSupreme Court of New Jersey · 1982
- Commissioner of Internal Revenue v. BuckCourt of Appeals for the Second Circuit · 1941
- Khalaf v. KhalafSupreme Court of New Jersey · 1971
- In Re LeuppNew Jersey Court of Chancery · 1931
- Corning v. CommissionerUnited States Tax Court · 1955
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