Estate of Preston v. Commissioner

OPINION.

Hakeon, Judge-.

Although the complete notice of deficiency is not before us so as to acquaint us with the reason which the Commissioner has given for his determination, we assume that he has included in the income of the petitioner’s decedent the trust income which was to be distributed currently to her, and was distributed to her, because of the provisions of section 162 (b) of the Internal Revenue Code. Under that section of the Code such income shall be included in the net income of the trust beneficiary.

But the petitioner contests the determination of the Commissioner upon the…