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MALLINCKRODT v. COMMISSIONER

Docket No. 104513.

2 T.C. 1128 (1943)

EDWARD MALLINCKRODT, JR., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated December 16, 1943.

Attorney(s) appearing for the Case

Charles P. Williams, Esq., and Harry W. Kroeger, Esq., for the petitioner.

W. Frank Gibbs, Esq., for the respondent.

TURNER, Judge:

The respondent determined deficiencies in the petitioner's income tax for the years 1934, 1935, 1936, and 1937 in the respective amounts of $32,056.96, $204,351.05, $63,200.73, and $82,548.93. The issues are (1) whether certain undistributed income received in 1934, 1935, 1936, and 1937 by a trust created by petitioner's father and known as Trust No. 3660 was taxable to petitioner in the respective years...

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