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AGNEW v. COMMISSIONER

Docket No. 25373.

16 T.C. 1466 (1951)

ANSTES V. AGNEW (FORMERLY ANSTES V. CARR), PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated June 29, 1951.

Attorney(s) appearing for the Case

Matthew F. Dorsey, Esq., and Robert C. Lea, Jr., Esq., for the petitioner.

Lester H. Salter, Esq., for the respondent.

OPINION.

OPPER, Judge:

Income taxes in the amount of $293.45 for the year 1946 are in controversy. The question is whether commissions paid to trustees of a trust of which petitioner was the remainderman can be taken as a deduction by her in the year of receipt of the trust property, the trustee having collected the commission from trust assets before distribution to petitioner.

All of the facts have...

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