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HEMPHILL v. COMMISSIONER

Docket Nos. 5150, 5151.

8 T.C. 257 (1947)

JANE COOPER HEMPHILL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. RALPH HEMPHILL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated January 31, 1947.

Attorney(s) appearing for the Case

A. W. Hutchinson, C. P. A., for the petitioners.

R. E. Maiden, Jr., Esq., for the respondent.

The respondent determined deficiencies in the income tax of each of the petitioners, Ralph Hemphill and Jane Cooper Hemphill, as follows:

1939 --------------------------------------------------   $298.59
1940 --------------------------------------------------    909.61
1941 --------------------------------------------------    222.93

The sole issue is the taxability of the income from certain trusts created...

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