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BRODY v. COMMISSIONER

Docket No. 4085.

4 T.C.M. 595 (1945)

L. J. S. Brody v. Commissioner.

United States Tax Court.

Entered June 7, 1945.

Attorney(s) appearing for the Case

Percy W. Phillips, Esq., for the petitioner. Clay C. Holmes, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

DISNEY, Judge:

This proceeding involves deficiencies in income taxes for 1937, 1938 and 1939 in the respective amounts of $14,307.42, $4,303.07, and $4,339.95. The issue is whether petitioner is taxable on the income of a trust created by him on October 31, 1936.

Findings of Fact

The petitioner is an individual residing in New Canaan, Connecticut. His returns for the taxable years were filed with...

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