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McCUTCHIN v. COMMISSIONER

Docket Nos. 1497, 1498.

4 T.C. 1242 (1945)

ALEX McCUTCHIN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ALMA McCUTCHIN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated April 30, 1945.

Attorney(s) appearing for the Case

R. B. Cannon, Esq., for the petitioners.

William G. Ruymann, Esq., for the respondent.

The Commissioner has determined deficiencies in income taxes for the calendar year 1940 in the following amounts: Alex McCutchin, $13,046.24, and Alma McCutchin, $13,046.24.

These proceedings have been duly consolidated for hearing and opinion. The deficiencies resulted mainly from the inclusion in the gross income of each petitioner of one-half of the income of certain trusts established by them in 1939. Certain other adjustments made by respondent are not now in...

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