PARKER v. COMMISSIONER

Docket Nos. 108198, 111926.

1 T.C.M. 686 (1943)

Ralph C. Parker v. Commissioner.

United States Tax Court.

Entered March 2, 1943.


Attorney(s) appearing for the Case

Robert R. Rankin, Esq., 710 Yeon Bldg., Portland, Ore., and Ray H. Lesher, C. P. A., for the petitioner. Alva C. Baird, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

HARRON, Judge:

Respondent determined deficiencies in income tax in the amounts of $6,369.20 and $3,476.45 for the years 1939 and 1940, respectively. Petitioner assails the inclusion in his income of the income of two trusts created by him for the benefit of his two children.

The returns were filed with the collector for the district of Oregon.

Findings of Fact

Petitioner resides in Portland...

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