FREASE v. COMMISSIONER

Docket Nos. 1936, 2573.

3 T.C.M. 708 (1944)

William A. Frease v. Commissioner.

United States Tax Court.

Entered July 19, 1944.


Attorney(s) appearing for the Case

Albert B. Arbaugh, Esq., 1200 Harter Bank Bldg., Canton, O., for the petitioner. Cecil A. Haas, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

LEECH, Judge:

Respondent has determined deficiencies in income tax of $1,100.32, $920.21 and $778.87 for the calendar years 1937, 1938 and 1939, respectively, and penalties for 1937 and 1938 of $275.08 and $230.05, respectively. The deficiencies result from respondent's action in including in petitioner's income for those years all of the income realized in such years by a trust created by petitioner, of which he and...

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