BUSH v. COMMISSIONER

Docket No. 8680.

10 T.C. 1110 (1948)

MAUD H. BUSH, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated June 14, 1948.


Attorney(s) appearing for the Case

John W. Drye, Jr., Esq., for the petitioner.

William F. Evans, Esq., for the respondent.


OPINION.

ARUNDELL, Judge:

This case involves income tax deficiencies for the years 1938, 1939, and 1940 in the respective amounts of $13,913.53, $17,567.83, and $24,030.55, a total of $55,511.91. The deficiencies result in the main from respondent's action in taxing to petitioner, as income, amounts, roughly speaking, of about $60,000 paid to her in each of the years by a trust established by her then husband on June 6, 1930. Petitioner here assails...

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