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BELSHAW v. COMMISSIONER

Docket No. 9706-80.

45 T.C.M. 1062 (1983)

T.C. Memo. 1983-157

George H. Belshaw and Etha S. Belshaw v. Commissioner.

United States Tax Court.

Filed March 23, 1983.

Attorney(s) appearing for the Case

William A. Cohan and Gloria T. Svanas, for the petitioners. Deborah A. Butler, for the respondent.

Memorandum Opinion

FAY, Judge:

Respondent determined a deficiency of $17,436.90 and an addition to tax under section 6653(a)1 of $871.85 in petitioners' 1977 Federal income tax. After concessions, the issues are (1) whether income reported by a "family trust" is taxable to petitioners, (2) whether expenses of establishing a "family trust" are deductible under section 212, (3) whether petitioners had certain unreported wage income...

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