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WAYNE HUGH EASLEY TRUST v. COMMISSIONER

Docket Nos. 39324, 39325.

21 T.C. 51 (1953)

WAYNE HUGH EASLEY TRUST, W. H. EASLEY, TRUSTEE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ROGER KENT EASLEY TRUST, W. H. EASLEY, TRUSTEE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated October 13, 1953.

Attorney(s) appearing for the Case

M. L. Lieberman, Esq., for the petitioners.

T. M. Mather, Esq., for the respondent.

These proceedings involve deficiencies in income taxes of petitioner-trusts for the year 1948, as follows:

     Name                                       Docket No.   Deficiency

Wayne Hugh Easley Trust ---------------------        39324   $15,042.76
Roger Kent Easley Trust ---------------------        39325    14,847.80

The only question presented is whether the interest on a tax over-assessment received by each petitioner...

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