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CARMICHAEL TRUST NO. 21-35 v. COMMISSIONER

Docket No. 6171-76.

73 T.C. 118 (1979)

ERNESTINE M. CARMICHAEL TRUST NO. 21-35, MARSHALL COUNTY BANK & TRUST COMPANY, TRUSTEE, AND IRREVOCABLE LIVING TRUST CREATED BY ELLA L. MORRIS FOR ERNESTINE M. CARMICHAEL NO. 21-32, BREMEN STATE BANK, TRUSTEE, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed October 18, 1979.

Attorney(s) appearing for the Case

William A. Cromartie, Burton H. Litwin, and Francis O. McDermott, for the petitioners.

Harmon B. Dow, for the respondent.

WILBUR, Judge:

Respondent determined the following deficiencies in the Federal income tax of two trusts:

       Ernestine M. Carmichael Trust No. 21-35
               1972 ------   $54,388.83
               1973 ------       329.97

     Irrevocable Living Trust Created by Ella L. Morris
           for Ernestine M. Carmichael No. 21-32
               1972 ------    $1,041.36

The sole issue for decision is whether...

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