PEISNER v. COMMISSIONER

Docket No. 55185.

16 T.C.M. 477 (1957)

T.C. Memo. 1957-115

Charles M. Peisner v. Commissioner.

United States Tax Court.

Filed June 28, 1957.


Attorney(s) appearing for the Case

Joseph J. Lyman, Esq., 1001 Connecticut Avenue, N. W., Washington, D. C., for the petitioner. Emil Sebetic, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

MULRONEY, Judge:

The respondent determined deficiencies against petitioner Charles M. Peisner for the taxable years and in the amounts as follows:

  Calendar Year      Deficiency

  1945............   $47,333.52
  1946............    19,575.34

The sole issue in this case is whether the trustees of the separate trusts, established for petitioner...

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