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BYERLY v. COMMISSIONER

Docket Nos. 463, 464, 465.

3 T.C.M. 245 (1944)

J. A. Byerly v. Commissioner. J. A. Byerly v. Commissioner. J. A. Byerly Trust, J. M. Beck, Mae Ward Byerly and George Carruthers, Trustees v. Commissioner.

United States Tax Court.

Entered March 21, 1944.

Attorney(s) appearing for the Case

J. H. Amick, C. P. A., 809 Majestic Bldg., Detroit, Mich., for the petitioners. Philip M. Clark, Esq., for the respondent.

Findings of Fact and Memorandum Opinion

Deficiencies in income tax of J. A. Byerly were determined as follows: 1937, $18,990.63; 1938, $19,834.45; 1939, $39,821.86; 1941, $38,491.44. Byerly assails all the determinations because they attribute to him the income of a trust of which he was the settlor; and, as to the 1937 and 1938 deficiencies, because they are barred by the statute of limitations.

Deficiencies in income tax were determined as to the J. A...

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