SENTER v. COMMISSIONER

Docket Nos. 56468, 56604.

25 T.C. 1204 (1956)

JAMES C. SENTER AND SUSAN B. SENTER, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ANTHONY FOSTER McKISSICK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed March 12, 1956.


Attorney(s) appearing for the Case

Thomas A. Wofford, Esq., for the petitioners in Docket No. 56468.

F. T. Miller, Jr., Esq., for the petitioner in Docket No. 56604.

Raymond Whiteaker, Esq., for the respondent.


OPINION.

ARUNDELL, Judge:

These cases involve income tax deficiencies for the calendar year 1949 of $18,251.34 in the case of petitioners James C. Senter and Susan B. Senter and $26,773.29 in the case of petitioner Anthony Foster McKissick. The issues involved in the first case are whether the amounts of $2,221.03 and $4,774.06 received from two trust estates by Susan B. McKissick (now Senter) on January 5 and April 5, 1949, respectively, and an amount...

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