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ESTATE OF EGER v. COMMISSIONER

Docket No. 4626.

4 T.C.M. 914 (1945)

Estate of William P. Eger, Deceased, Erma C. Eger, Executrix of Said Estate, v. Commissioner.

United States Tax Court.

Entered September 28, 1945.

Attorney(s) appearing for the Case

Henry A. Kalcheim, Esq., 180 W. Washington St., Chicago, Ill., Thomas L. Tallentire, Esq., and Edward R. Dorr, Esq., for the petitioner. W. W. Kerr, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

LEECH, Judge:

Respondent has determined deficiencies in income tax of $1,178.05 and $3,306.80 for the calendar years 1940 and 1941, respectively. The issues are: (a) whether respondent in determining the deficiencies erred in his inclusion in gross income of the decedent for those years income received by 5 trusts created for the benefit of his 4 children; and (b) did respondent err by including in the income of decedent...

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