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RUSSELL v. COMMISSIONER

Docket No. 15294.

7 T.C.M. 627 (1948)

A. Douglas Russell v. Commissioner.

United States Tax Court.

Entered August 31, 1948.

Attorney(s) appearing for the Case

Allen G. Gartner, Esq., 815 15th St., N. W., Washington, D. C., and Edward I. Sproull, C. P. A., 17 East 42nd St., New York, N. Y., for the petitioner. William A. Schmitt, Esq., for the respondent.

Memorandum Opinion

OPPER, Judge:

The tax in controversy is income tax for the year 1940 in the amount of $13,516.29. The sole contested issue is whether petitioner, who was the life beneficiary of a trust established under his father's will, is taxable in 1940 on account of a payment made to him by the trustee in that year pursuant to a New Jersey Court decree.

[The Facts]

All of the facts involved in this proceeding have been embodied...

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