Richter v. Commissioner
United States Board of Tax Appeals
Grantor of a short term trust in favor of his wife, held, taxable under section 22(a) of the Revenue Act of 1934. Helvering v. Clifford,309 U.S. 331, followed.
1Opinion of the Court
O. G. RICHTER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Richter v. Commissioner
Docket No. 92208.
United States Board of Tax Appeals
46 B.T.A. 724; 1942 BTA LEXIS 828;
March 19, 1942, Promulgated
Grantor of a short term trust in favor of his wife, held, taxable under section 22(a) of the Revenue Act of 1934. Helvering v. Clifford,309 U.S. 331, followed.
Douglas L. Hatch, Esq., for the petitioner.
John W. Smith, Esq., for the respondent.
ARUNDELL
The Commissioner determined a deficiency in petitioner's income tax for the year 1934 in the sum of $3,232.13. The only issue is whether or…
2Cases cited2 opinions
- Helvering v. CliffordSupreme Court of the United States · 1940
- Richter v. CommissionerUnited States Board of Tax Appeals · 1942