PITCAIRN v. COMMISSIONER

Docket Nos. 110684, 110685.

1 T.C.M. 42 (1942)

Michael Pitcairn v. Commissioner. Karen Pitcairn, now Karen Pitcairn Cole v. Commissioner.

United States Tax Court.

Entered October 31, 1942.


Attorney(s) appearing for the Case

Thorpe Nesbit, Esq., 1240 Land Title Bldg., Philadelphia, Pa., for the petitioners. Paul E. Waring, Esq., for the respondent.


Memorandum Opinion

HILL, J.:

These are consolidated proceedings for the redetermination of deficiencies in income tax as follows: In Docket No. 110684 a deficiency of $11,925.28, for the calendar year 1939, and in Docket No. 110685 a deficiency of $1,975.42, for the calendar year 1938. The sole issue submitted for decision in each case is whether trust income, undistributed during the beneficiary's minority in the taxable year and properly paid to him or...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases