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OBERING v. COMMISSIONER

Docket Nos. 13526, 13527.

7 T.C.M. 84 (1948)

E. A. Obering v. Commissioner. Helen Bailey Obering v. Commissioner.

United States Tax Court.

Entered February 26, 1948.

Attorney(s) appearing for the Case

Dickson M. Saunders, Esq., and W. L. Clark, C. P. A., 410 Nat. Bank of Tulsa Bldg., Tulsa, Okla., for the petitioners. Edward C. Adams, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner determined deficiencies in income tax as follows:

  Docket
    No.       Petitioner               1943         1944
  13526    E. A. Obering........    $2,838.71    $1,446.02
  13527    Helen Bailey Obering.     1,190.45     1,582.70

The questions for decision are: (1) whether the 1942 income of an inter vivos trust for the benefit of three minor children should be included...

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