KAY v. COMMISSIONER

Docket Nos. 22766 and 25479.

10 T.C.M. 282 (1951)

Howard M. Kay v. Commissioner.

United States Tax Court.

Entered March 29, 1951.


Attorney(s) appearing for the Case

James S. Y. Ivins, Esq., 306 Southern Bldg., Washington 5, D. C., for the petitioner. Louis Boxleitner, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

The Commissioner determined deficiencies in income tax of the petitioner of $22,257.44 for 1944 and $30,172.16 for 1945. The petitioner assigned as error the action of the Commissioner in disregarding trusts which the petitioner had established for his wife and three children and taxing the income of those trusts to the petitioner. Similar issues with regard to the tax years 1942 and 1943 were presented by and decided against...

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