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CUSHMAN v. COMMISSIONER

Docket No. 110284.

4 T.C. 512 (1944)

LEWIS A. CUSHMAN, JR., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated December 27, 1944.

Attorney(s) appearing for the Case

Jacob Mertens, Jr., Esq., and Martin A. Schenck, Esq., for the petitioner.

Carl A. Phillipps, Esq., for the respondent.

The respondent determined a deficiency of $7,683.52 against the petitioner in income tax for the calendar year 1938, which deficiency is due to the inclusion in petitioner's income of $18,714.81 income from a trust created by him for the benefit of his minor children. Petitioner contests the deficiency.

The proceeding has been submitted upon the pleadings, testimony, exhibits, and facts stipulated at the hearing.

FINDINGS...

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