CURRY v. COMMISSIONER

Docket No. 4415.

5 T.C. 577 (1945)

FRANC M. CURRY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated August 7, 1945.


Attorney(s) appearing for the Case

A. L. Gardner, Esq., and Robert C. Barney, Esq., for the petitioner.

R. L. Greene, Esq., for the respondent.


The petitioner in this proceeding seeks a redetermination of deficiencies in income tax determined by respondent for the calendar years 1938, 1939, 1940, and 1941 in the amounts of $170.25, $372.33, $622.63, and $1,538.10, respectively. The question presented is whether the last will and testament of Harry J. Curry, deceased, husband of petitioner, in establishing a trust for the benefit of petitioner and others, creates an annuity payable to petitioner at all events and...

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