MARY E. FENNERTY TESTAMENTARY TRUST v. COMMISSIONER

Docket No. 47162.

13 T.C.M. 831 (1954)

T. C. Memo. 1954-138

Mary E. Fennerty Testamentary Trust, Harry A. Fennerty, Testamentary Trustee Under the Will of Mary E. Fennerty, Deceased v. Commissioner.

United States Tax Court.

Filed August 25, 1954.


Attorney(s) appearing for the Case

George B. Berger, Esq., Berger Building, Pittsburgh, Pa., for the petitioner. Phillip O. North, Esq., for the respondent.


Memorandum Opinion

MURDOCK, Judge:

The Commissioner determined an income tax deficiency of $3,737.49 for 1948 and one of $4,838.66 for 1949. The issue is whether the income of the petitioner trust was distributed or distributable and deductible by the petitioner. The parties filed stipulations which are adopted as findings of fact. The testimony of one witness has also been carefully considered but requires no additional finding.

[Findings of...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases