Bibby v. Commissioner
United States Tax Court
Income of a trust established by petitioners is taxable to them because the trust failed to satisfy the requirements of section 673(a), I.R.C. 1954.
1Opinion of the Court
C. O. Bibby and Marie Bibby, Petitioners, v. Commissioner of Internal Revenue, Respondent
Bibby v. Commissioner
Docket No. 4903-63
United States Tax Court
44 T.C. 638; 1965 U.S. Tax Ct. LEXIS 49;
July 26, 1965, Filed
Decision will be entered under Rule 50.
Income of a trust established by petitioners is taxable to them because the trust failed to satisfy the requirements of section 673(a), I.R.C. 1954.
Leslie C. Hackler, Jr., for the petitioners.
James F. Hart, for the respondent.
Train, Judge.
TRAIN
Respondent determined deficiencies in petitioners' income taxes as follows:
Year ended --
Deficiency
Feb.…
2Cases cited6 opinions
- Miller v. CommissionerUnited States Tax Court · 1946
- Stoddard v. EatonDistrict Court, D. Connecticut · 1927
- Garcia v. Garcia De OrtizCourt of Appeals of Texas · 1953
- Bibby v. CommissionerUnited States Tax Court · 1965
- Reizenstein v. CommissionerUnited States Tax Court · 1954
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