Edison v. Commissioner

Harry Edison v. Commissioner.

Edison v. Commissioner

Docket No. 1098.

United States Tax Court

1944 Tax Ct. Memo LEXIS 219; 3 T.C.M. (CCH) 531; T.C.M. (RIA) 44194;

June 6, 1944

David Baron, Esq., 208 N. Broadway St., St. Louis, Mo., for the petitioner. W. Frank Gibbs, Esq., for the respondent.

KERN

Memorandum Findings of Fact and Opinion

The Commissioner determined deficiencies in petitioner's income tax for 1938, 1939, 1940 and 1941, in the respective amounts of $2,619.30, $3,252.27, $7,545.29 and $9,988.22. The issue here is whether the income of certain trusts created by petitioner is taxable to…