BODELL v. COMMISSIONER

Docket No. 109651.

1 T.C.M. 395 (1943)

Albina Elise Bodell v. Commissioner.

United States Tax Court.

Entered January 9, 1943.


Attorney(s) appearing for the Case

Ira Lloyd Letts, Esq., 32 Custom House St., Providence, R. I., and Richard F. Canning, Esq., 32 Custom House St., Providence, R. I., for the petitioner. Davis Haskin, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

Respondent determined deficiencies against petitioner in income taxes for the calendar years 1939 and 1940 in the respective amounts of $2,085.96 and $4,171.28. The deficiencies were the result of including in petitioner's gross income part of the income from three trusts of which petitioner was the grantor. Respondent now requests this Court to increase the deficiencies to include...

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