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EMERY v. COMMISSIONER

Docket No. 5722.

5 T.C. 1006 (1945)

ELSIE C. EMERY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated October 31, 1945.

Attorney(s) appearing for the Case

Robert A. B. Cook, Esq., J. N. Welch, Esq., and Lawrence E. Green, Esq., for the petitioner.

James T. Haslam, Esq., for the respondent.

This proceeding involves the determination by the respondent against petitioner of deficiencies in income tax for the calendar years 1939, 1940, and 1941 of $3,204.24, $3,575.60, and $9,934.30, respectively.

The deficiencies are due primarily to the respondent's determination that the net income as disclosed by petitioner's returns for the years involved should be increased on account of "Income from fiduciaries" of $28,943...

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