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TRUST No. 3 v. COMMISSIONER

Docket Nos. 70222, 74845.

33 T.C. 734 (1960)

TRUST No. 3, C. E. AND MARGARET BREHM, TRUSTEES, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed January 27, 1960.

Attorney(s) appearing for the Case

Don O. Russell, Esq., for the petitioner.

James H. Martin, Esq., for the respondent.

OPINION.

ATKINS, Judge:

The respondent determined deficiencies in income tax of the petitioner trust for the calendar years 1955 and 1956 in the respective amounts of $15,826.32 and $13,372.69. The issues are whether the income is to be considered that of the trust or of the beneficiaries, and if that of the trust, whether any of the income was distributable or distributed, entitling the trust to deductions...

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