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STORMFELTZ-LOVELEY CO. TRUST v. COMMISSIONER

Docket No. 110662.

2 T.C.M. 183 (1943)

Stormfeltz-Loveley Company Trust, Detroit Trust Company, Trustee for Owners of Beneficial Interests v. Commissioner.

United States Tax Court.

Entered May 27, 1943.

Attorney(s) appearing for the Case

C. Frederic Stanton, Esq., 5-214 General Motors Bldg., Detroit, Mich., for the petitioner. Paul A. Sebastian, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner has determined deficiencies in petitioner's income tax for the years 1938 and 1939 as follows: $6,661.30 for 1938, and $2,451.09 for 1939. The deficiency for 1938 is due to three adjustments which the Commissioner has made in the return filed by petitioner for that year on form 1041, as follows:

  Unallowable Deductions and
  Additional Income:

    (a) Rental income .......    $ 9,298.27
...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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