The respondent determined deficiencies in income tax against George J. Chertoff for the years 1937, 1940, and 1941 and against Lillian R. Chertoff for the years 1940 and 1941 in the aggregate amounts of $22,951.86 and $9,071.55, respectively. The deficiencies indicated resulted from including in the taxable income of each petitioner the income of certain trusts created by them.
The issues are: (1) whether the income of certain trusts created by the petitioners is...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.
