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NIXON v. COMMISSIONER

Docket Nos. 4120 and 5303.

4 T.C.M. 741 (1945)

John F. Nixon v. Commissioner. Theresa B. Nixon v. Commissioner.

United States Tax Court.

Entered July 6, 1945.

Attorney(s) appearing for the Case

John F. Nixon, Esq., for the petitioners. Laurence F. Casey, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

OPPER, Judge:

By these consolidated proceedings petitioners challenge respondent's determination of deficiencies for 1939 as follows:

  John F. Nixon .................    $472.29
  Theresa B. Nixon ..............     515.29

The question presented is whether amounts awarded in 1939 by the Orphans Court of Pennsylvania to petitioners as life beneficiaries of a trust constitute taxable income...

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