MILLER v. COMMISSIONER

Docket No. 3069.

3 T.C.M. 335 (1944)

Benj. F. Miller v. Commissioner.

United States Tax Court.

Entered April 10, 1944.


Attorney(s) appearing for the Case

Wallace C. Magathan, Esq., and S. L. McCormick, Esq., for the petitioner. W. W. Kerr, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

HARRON, Judge:

The respondent determined deficiencies in petitioner's income tax for the years 1937, 1938, 1939, and 1940, in the total amount of $19,935.64. The only question for determination is whether petitioner was taxable in those years on the entire net income of three trusts which he created for the benefit of his three children.

Petitioner is a resident of Columbus, Ohio, and filed his income tax returns...

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