KOEPFLI v. COMMISSIONER

Docket No. 11682.

11 T.C. 352 (1948)

JOSEPH BLAKE KOEPFLI, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated September 23, 1948.


Attorney(s) appearing for the Case

Ralph Kohlmier, Esq., for the petitioner.

Douglas L. Barnes, Esq., for the respondent.


This proceeding involves a deficiency in the amount of $843.03 in the income tax liability of petitioner for 1941. Respondent, in an amended answer filed at the hearing, asked for an increase in the deficiency in the amount of $1,152.72, making the aggregate proposed deficiency the amount of $1,995.75.

The questions presented to this Court for determination are: (1) Did the respondent properly determine that petitioner is the real owner of the trust property of the...

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