Respondent has determined a deficiency of $6,173.60 in petitioner's income tax for the year 1941 by reason of his including in petitioner's income during the taxable year the income of a certain trust created by petitioner in 1939.
FINDINGS OF FACT.
The parties have filed a partial stipulation of fact and we find the facts to be as stipulated. The stipulated facts which are material to an understanding of the issue herein, and facts found from the evidence...
Let's get started
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.