1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 3 T.C.M.
  5. 3 T.C.M. 1135 (1944)
 

HAWKINS v. COMMISSIONER

Docket No. 1642.

3 T.C.M. 1135 (1944)

Frank Hawkins v. Commissioner.

United States Tax Court.

Entered October 30, 1944.

Attorney(s) appearing for the Case

Theodore B. Benson, Esq., 817 Southern Bldg., Washington, D. C., for the petitioner. Bernard D. Hathcock, Esq., for the respondent.

Memorandum Opinion

LEECH, Judge:

This proceeding involves deficiencies in income taxes as follows:

  1938 ...................    $2,787.68
  1939 ...................     6,374.26

The two issues involved are: (1) Whether the income from a trust created by the petitioner wherein he reserved the power to modify or alter the provisions with respect to distributions to the beneficiaries is taxable under section 22 (a) of the Revenue Act...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases