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McLANE v. COMMISSIONER

Docket No. 17070.

7 T.C.M. 649 (1948)

John T. McLane and Mary E. McLane, Husband and Wife v. Commissioner.

United States Tax Court.

Entered September 14, 1948.

Attorney(s) appearing for the Case

J. Paul Farrell, Esq., 520 Locust St., McKeesport, Pa., for the petitioners. Hobby H. McCall, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

VAN FOSSAN, Judge:

The Commissioner determined a deficiency in income tax of $8,905.20 for the year 1944. The question involved is whether the net income for 1944 of a trust, of which the petitioner, John T. McLane, is grantor, is includible in petitioners' taxable income for 1944.

Findings of Fact

The petitioners are husband and wife and reside in McKeesport, Pennsylvania. They filed a joint income...

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