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SPRUANCE v. COMMISSIONER

Docket Nos. 2501-69, 4013-70.

60 T.C. 141 (1973)

PRESTON LEA SPRUANCE, TRUSTEE OF TRUST CREATED BY SEPARATION AGREEMENT BETWEEN PRESTON LEA AND MARGARET HALSEY SPRUANCE, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT PRESTON LEA SPRUANCE, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed April 30, 1973.

Attorney(s) appearing for the Case

David C. Moore, for the petitioner.

Alan E. Cobb, for the respondent.

DAWSON, Judge:

These two cases were consolidated for trial, briefing and opinion. In docket No. 2501-69 the respondent determined deficiencies in the trust's Federal income taxes as follows:

   Taxable year                              Deficiency
    1962 --------------------------------   $2,918.54
    1964 --------------------------------   36,133.75
    1965 --------------------------------   49,223.50

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