TUCKER v. COMMISSIONER

Docket No. 84964.

38 T.C. 955 (1962)

MARCIA BRADY TUCKER AND ESTATE OF CARLL TUCKER, DECEASED, MARCIA BRADY TUCKER, CARLL TUCKER, JR., AND LUTHER TUCKER, EXECUTORS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed September 26, 1962.


Attorney(s) appearing for the Case

George W. Saam, Esq., for the petitioners.

John E. McDermott, Jr., Esq., for the respondent.


OPINION.

MURDOCK, Judge:

The Commissioner determined a deficiency of $28,703.71 in income tax of the petitioners for 1955. The only issue for decision is whether the petitioners, through Marcia, the income beneficiary of a trust, are entitled to a greater benefit from general expense deductions of the trust than has been allowed by the Commissioner in computing distributable net income of the trust. The answer...

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