WEIL v. COMMISSIONER

Docket Nos. 666, 1126.

3 T.C. 579 (1944)

JOSEPH WEIL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated April 6, 1944.


Attorney(s) appearing for the Case

Harry Thom, Esq., for the petitioner.

Lester M. Ponder, Esq., for the respondent.


The respondent determined deficiencies in income tax against Joseph Weil for the years 1938, 1939, 1940, and 1941 in the respective amounts of $879.02, $675.59, $1,516, and $2,074.34.

The only issue now in controversy is whether the income from a trust created by the petitioner on December 3, 1935, is taxable to him under section 22 (a), 166, or 167 of the Revenue Act of 1938 and the Internal Revenue Code. The respondent also...

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