Hendrick v. Commissioner

Josephine P. Hendrick v. Commissioner.

Hendrick v. Commissioner

Docket No. 8867.

United States Tax Court

1947 Tax Ct. Memo LEXIS 110; 6 T.C.M. (CCH) 961; T.C.M. (RIA) 47235;

August 15, 1947

George F. Dyche, Esq., 32 Liberty St., New York 5, N.Y., for the petitioner. R. O. Carlsen, Esq., for the respondent.

JOHNSON

Memorandum Findings of Fact and Opinion

JOHNSON, Judge: The Commissioner determined deficiencies of $2,704.02 and $4,841.76 in petitioner's income taxes for 1939 and 1940, respectively, in part by adding to income reported the income of an irrevocable trust which petitioner created,…