MARY MILLER v. COMMISSIONER

Docket Nos. 40631, 40632, 40633.

22 T.C. 293 (1954)

MARY MILLER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. JOE CRISTO, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. CLARA CORTESE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed May 13, 1954.


Attorney(s) appearing for the Case

Daniel W. Loeser, Esq., and Philip J. Wolf, Esq., for the petitioners.

James A. Scott, Esq., for the respondent.


The respondent determined deficiencies in income taxes of the petitioners for the calendar year 1948 as follows:

Petitioner                                   Deficiency

Mary Miller ------------------------------      $157.10
Joe Cristo -------------------------------       125.00
Clara Cortese ----------------------------        41.00

The question is whether distributions made by the trustee...

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