SOLOMON v. COMMISSIONER OF INTERNAL REVENUE

No. 6564.

204 F.2d 562 (1953)

SOLOMON v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Fourth Circuit.

Decided May 20, 1953.


Attorney(s) appearing for the Case

Richard E. Thigpen, Charlotte, N. C., for petitioner.

Carolyn R. Just, Special Asst. to the Atty. Gen. (H. Brian Holland, Asst. Atty. Gen., and Ellis N. Slack, Special Asst. to the Atty. Gen., on brief), for respondent.

Before PARKER, Chief Judge, and SOPER and DOBIE, Circuit Judges.


DOBIE, Circuit Judge.

This is an appeal by the taxpayer, Harry M. Solomon, from a decision of the Tax Court of the United States, which held that there were deficiencies in taxpayer's income taxes for the years 1945 and 1946, in the respective amounts of $10,220.69 and $7,172.79.

Two questions are presented to us:

(1) Whether the Tax Court correctly determined that a trust created by taxpayer for his three...

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