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HARPER v. COMMISSIONER

Docket Nos. 660, 661.

3 T.C.M. 160 (1944)

Philip S. Harper v. Commissioner. Carolyn L. Harper v. Commissioner.

United States Tax Court.

Entered February 24, 1944.

Attorney(s) appearing for the Case

William N. Haddad, Esq., and Earl K. Schiek, Esq., 135 S. LaSalle St., Chicago, Ill., for the petitioners. Gerald W. Brooks, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The respondent determined deficiencies in income taxes for the years 1939 and 1940 of $14,793.25 and $17,629.73, respectively, against Philip S. Harper and of $8,592.56 and $13,363.59, respectively, against Carolyn L. Harper.

The single issue is whether the income of certain trusts created by the petitioners is taxable to them as grantors.

Findings of Fact

The petitioners, Philip S. Harper and Carolyn...

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