ESTATE OF JEWETT v. COMMISSIONER

Docket No. 1995.

4 T.C.M. 274 (1945)

Estate of James R. Jewett, George F. Jewett, Executor v. Commissioner.

United States Tax Court.

Entered February 28, 1945.


Attorney(s) appearing for the Case

Daniel L. Brown, Esq., 60 State St., Boston, Mass., Lawrence E. Green, Esq., and Raymond B. Roberts, Esq., for the petitioner. J. T. Haslam, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

MELLOTT, Judge:

This case involves a deficiency in the income tax of James R. Jewett for the year 1939 in the amount of $93,880.58. The deficiency is based upon respondent's determination that the income of three trusts, created by Margaret W. Jewett, wife of James R. Jewett and of which James R. Jewett was designated life beneficiary, should be included in his gross income...

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