FRANK TRUST OF 1931 v. COMMISSIONER

Docket Nos. 296, 300.

2 T.C.M. 1107 (1943)

W. K. Frank Trust of 1931, Robert J. Frank, Thomas W. Frank and James A. Frank, Co-Trustees v. Commissioner. Robert J. Frank Trust of 1931, Cecelia K. Frank, William K. Frank and Frank R. S. Kaplan, Co-Trustees v. Commissioner.

United States Tax Court.

Entered December 17, 1943.


Attorney(s) appearing for the Case

S. Leo Ruslander, Esq., First Nat. Bank Bldg., Pittsburgh, Pa., for the petitioners. Laurence F. Casey, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

SMITH, Judge:

These proceedings, consolidated for hearing, are for the redetermination of deficiencies in income tax for 1939 as follows:

  Docket
   No.           Petitioner        Deficiency
  296    W. K. Frank Trust of 1931,
           Robert J. Frank, Thomas
           W. Frank and James A. Frank, Co-Trustees ......  $2,798.58
  300    Robert J. Frank Trust of 1931,
           Cecelia K. Frank...

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