ARCHBISHOP SAMUEL TRUST v. COMMISSIONER

Docket Nos. 79946, 79947.

36 T.C. 641 (1961)

ARCHBISHOP SAMUEL TRUST, CHARLES MANOOG, TRUSTEE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ATHANASIUS Y. SAMUEL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed June 30, 1961.


Attorney(s) appearing for the Case

George B. Lourie, Esq., for the petitioner.

Raymond T. Mahon, Esq., for the respondent.


SCOTT, Judge:

The respondent determined deficiencies in income tax against Archbishop Samuel Trust in the amounts of $61,879.74, $818.86, and $239.14 for the years 1954, 1955, and 1956, respectively, and an addition to the tax under section 6653(a) of the Internal Revenue Code of 1954 in the amount of $3,093.99 for the year 1954. The respondent also determined deficiencies of $61,818.33 and $157.64 for the years 1954 and 1955 in the income tax of petitioner...

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