Dunbaugh v. Commissioner
United States Tax Court
Petitioner, a cash basis, calendar year taxpayer, is the sole income beneficiary of a trust administered on a fiscal year basis, with fiscal year ending the last day of February. Held, petitioner is required to include in income for his tax year 1979 the income of the trust for the trust's year ended February 28, 1979.
1Opinion of the Court
FRANK M. DUNBAUGH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Dunbaugh v. Commissioner
Docket No. 21864-82.
United States Tax Court
T.C. Memo 1984-351; 1984 Tax Ct. Memo LEXIS 320; 48 T.C.M. (CCH) 485; T.C.M. (RIA) 84351;
July 11, 1984.
Petitioner, a cash basis, calendar year taxpayer, is the sole income beneficiary of a trust administered on a fiscal year basis, with fiscal year ending the last day of February. Held, petitioner is required to include in income for his tax year 1979 the income of the trust for the trust's year ended February 28, 1979.
Frank M. Dunbaugh, pro se.
Agnes…
2Cases cited1 opinion
- Wiener Machinery Co. v. CommissionerUnited States Tax Court · 1951