1. Home
  2. Browse Decisions
  3. T.C.
  4. 4 T.C.
  5. 4 T.C. 88 (1944)
 

SUNDERLAND v. COMMISSIONER

Docket No. 2102.

4 T.C. 88 (1944)

DOROTHY K. SUNDERLAND, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated September 29, 1944.

Attorney(s) appearing for the Case

George Craven, Esq., and Montgomery B. Angell, Esq., for the petitioner.

Arthur Groman, Esq., for the respondent.

The respondent determined a deficiency in income tax for the year 1940 in the amount of $1,034.11. The sole issue is whether petitioner is taxable upon the income from securities transferred by her to the trustee of two trusts created by her husband. Most of the facts have been stipulated.

Petitioner filed her return for the taxable year with the collector for the fifth district of New Jersey.

FINDINGS OF FACT.

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