1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 3 T.C.M.
  5. 3 T.C.M. 39 (1944)
 

ALLEN v. COMMISSIONER

Docket No. 2149.

3 T.C.M. 39 (1944)

Glenn S. Allen, Sr. v. Commissioner.

United States Tax Court.

Entered January 19, 1944.

Attorney(s) appearing for the Case

Charles H. Farrell, Esq., for the petitioner. Melvin S. Huffaker, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

HARRON, Judge:

The respondent determined a deficiency of $9,148.44 in income tax for the year 1940. The only question for determination is whether petitioner, as grantor of a trust, is taxable on a dividend of $24,006.95 received by the trust after December 11, 1940, when the trust was made irrevocable. Petitioner concedes that income received by the trust prior to December 11, 1940, is taxable to him.

Petitioner...

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