GARRARD E. KELLY TRUST v. COMMISSIONER

Docket Nos. 7402, 7403, 7404, 11020, 11021, 11022.

8 T.C. 1269 (1947)

GARRARD E. KELLY TRUST #2, THE CHASE NATIONAL BANK OF THE CITY OF NEW YORK, VINCENT L. BANKER AND PATRICK CALHOUN, JR., TRUSTEES OF TRUSTS UNDER DEED OF TRUST OF W. C. KELLY, EXECUTED APRIL 2, 1927, PETITIONERS, ET AL., v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated June 26, 1947.


Attorney(s) appearing for the Case

Alan L. Gornick, Esq., for the petitioners.

Thomas R. Charshee, Esq., for the respondent.


These proceedings involve income tax deficiencies for the years 1940, 1941, and 1942, as follows:

--------------------------------------------------------------------------------
                                                 | Docket |   Year  |  Amount
                                                 |   No.  |         |
-------------------------------------------------|--------|---------|-----------
                                                 | ...

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