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PRUDENCE MILLER TRUST v. COMMISSIONER

Docket Nos. 7503, 7504, 7506.

7 T.C. 1245 (1946)

PRUDENCE MILLER TRUST, HAROLD A. MILLER AND JANE S. MILLER, TRUSTEES, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ACHSAH JANE MILLER TRUST, HAROLD A. MILLER AND JANE S. MILLER, TRUSTEES, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. JOANNE MILLER TRUST, HAROLD A. MILLER AND JANE S. MILLER, TRUSTEES, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated November 29, 1946.

Attorney(s) appearing for the Case

Carl E. Davidson, Esq., and Charles P. Duffy, Esq., for the petitioners.

Leonard A. Marcussen, Esq., for the respondent.

These proceedings, duly consolidated for hearing and disposition, involve income tax deficiencies for the calendar year 1941, as follows:

Docket No. 7503 ---------------------------------   $462.07
Docket No. 7504 ---------------------------------    296.39
Docket No. 7506 ---------------------------------    544.06

The question presented is whether the income giving rise to the asserted tax liabilities is the individual income of three minor children...

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