MORGAN v. COMMISSIONER

Docket No. 111522.

2 T.C. 510 (1943)

LURA H. MORGAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated August 4, 1943.


Attorney(s) appearing for the Case

Elden McFarland, Esq., and Harry B. Hoffman, Esq., for the petitioner.

Harold H. Hart, Esq., for the respondent.


Petitioner challenges the Commissioner's determination of income tax deficiencies for the years 1938, 1939, and 1940 in the respective amounts of $5,731.76, $7,447.11, and $9,698.50. Minor adjustments made by the Commissioner are not in issue, the only question being whether he erred in adding to petitioner's income the net income of five trusts created by her.

FINDINGS OF FACT.

Petitioner, at all times material hereto a resident of Peoria, Illinois, filed...

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