MOREY v. COMMISSIONER

Docket No. 110988.

1 T.C.M. 374 (1943)

Richard T. Morey v. Commissioner.

United States Tax Court.

Entered January 4, 1943.


Attorney(s) appearing for the Case

John G. Palfrey, Esq., 84 State St., Boston, Mass., for the petitioner. Charles P. Reilly, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

The respondent determined a deficiency of $1,057.96 in petitioner's income tax for the year 1938. By amended answer he made claim for an increased deficiency.

The only issue contested arose from respondent's action in adding to petitioner's income certain amounts paid to petitioner's mother by the trustee of a testamentary trust of which petitioner was a beneficiary by virtue of an assignment executed by petitioner...

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