SOKOL v. COMMISSIONER

Docket No. 8167.

7 T.C. 567 (1946)

ELINOR STEWART SOKOL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated August 16, 1946.


Attorney(s) appearing for the Case

Robert H. Montgomery, Esq., J. Marvin Haynes, Esq., W. C. Magathan, Esq., James O. Wynn, Esq., and Henry B. Burr, Esq., for the petitioner.

Ellyne E. Strickland, Esq., for the respondent.


This is a proceeding for the redetermination of a deficiency in income tax for the year 1941 in the amount of $1,595.49, part of which deficiency is in controversy herein.

The question presented is as to whether petitioner is taxable upon the income of a certain trust which she established for the benefit of her former husband.

FINDINGS OF FACT.

Petitioner is an individual and a resident of the city and State of New York. Her income tax return for...

Let's get started

Leagle.com

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.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases