FARKAS v. COMMISSIONER

Docket No. 8293.

8 T.C. 1351 (1947)

LEONARD FARKAS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated June 30, 1947.


Attorney(s) appearing for the Case

Leonard Farkas, Esq., pro se.

Newman A. Townsend, Jr., Esq., for the respondent.


Respondent determined a deficiency in income and victory tax for 1943 in the amount of $2,273.61. The only question is whether income which was distributable to petitioner under a testamentary trust created by his father was taxable to petitioner or to an inter vivos trust which petitioner set up in the taxable year for the benefit of his brothers and sisters.

Petitioner filed his return with the collector for the district...

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