LEWIS BAER v. COMMISSIONER

Docket No. 110590.

2 T.C.M. 29 (1943)

Trust u/w Lewis Baer, Mercantile Trust Company of Baltimore, and Julius Mintz, Trustees v. Commissioner.

United States Tax Court.

Entered May 10, 1943.


Attorney(s) appearing for the Case

William A. Goodhart, Esq., 511 Title Bldg., Baltimore, Md., for the petitioners. Philip A. Bayer, Esq., for the respondent.


Memorandum Opinion

TURNER, Judge:

The respondent has determined deficiencies in the income tax of the Trust u/w Lewis Baer for the years 1937, 1938 and 1939 in the respective amounts of $532.17, $965.75 and $508.89.

The issues raised by the pleadings are whether the respondent erred (1) in disallowing as a deduction in each of the taxable years the amount of $4,800 paid to the widow of Lewis Baer out...

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