STAVROUDIS v. COMMISSIONER

Docket No. 56217.

27 T.C. 583 (1956)

NICHOLAS A. STAVROUDIS, ELIZABETH W. STAVROUDIS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed December 21, 1956.


Attorney(s) appearing for the Case

Richard A. Mullens, Esq., and E. S. Robertson, Esq., for the petitioners.

A. Russell Beazley, Jr., Esq., for the respondent.


The Commissioner has determined deficiencies in the income tax of petitioners in the amounts of $10,262.28 and $4,544.52 for the years 1951 and 1952, respectively. The issue for decision is whether the Commissioner erred in adding to petitioners' income for those years amounts of trust income distributable to the children of Elizabeth Stavroudis.

FINDINGS OF FACT.

The evidence in this case is composed in part of...

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