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HENRICH v. COMMISSIONER

Docket No. 109511.

1 T.C. 219 (1942)

LAURETTA REEB HENRICH, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated December 9, 1942.

Attorney(s) appearing for the Case

Robert L. Strebel, Esq., for the petitioner.

Z. N. Diamond, Esq., for the respondent.

The Commissioner determined a deficiency of $543.69 in income tax for 1939, by taxing petitioner upon the income of trusts created by her for the benefit of her children. Other issues were settled.

FINDINGS OF FACT.

Petitioner, a resident of Buffalo, New York, filed her income tax return for 1939 in the twenty-eighth district of New York.

During 1939 petitioner was a widow with two unmarried minor children...

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