ROSEMARY v. COMMISSIONER

Docket Nos. 31579, 31580, 31581, 31582.

11 T.C.M. 662 (1952)

Trust for the Benefit of Rosemary Case Weir (Formerly Rosemary Case Devens) Under the Will of Walter S. Case, Deceased, Waldron M. Ward, Mary Hadley Case and Edward A. Clapp, Trustees et al. v. Commissioner.

United States Tax Court.

Entered June 25, 1952.


Attorney(s) appearing for the Case

Raymond B. Goodell, Esq., for the petitioners. Lester H. Salter, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

The respondent determined deficiencies in income and victory tax for the year 1943 as follows:

     Petitioner                     Docket   Deficiency

Trust for the Benefit of Rosemary
 Case Weir et al.................   31579    $44,972.34
Mary Hadley Case.................   31580     50,703.50
Dorothy Case O'Brian.............   31581     43,650.90
Donald S. Case...................   31582     19,325.22...

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