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BRAUN v. COMMISSIONER

Docket No. 11619-82.

48 T.C.M. 210 (1984)

T.C. Memo. 1984-285

Frederick C. Braun, Jr., and Marjorie W. Braun v. Commissioner.

United States Tax Court.

Filed May 30, 1984.

Attorney(s) appearing for the Case

Leonard M. Atlas, Marlboro Gardens Prof. Bldg., Morganville, N.J., for the petitioners. William F. Halley and William S. Garofalo, for the respondent.

Memorandum Findings of Fact and Opinion

WHITAKER, Judge:

Respondent determined deficiencies in income tax against petitioners for the years and in the amounts as follows:

  Year               Deficiency
_______________________________________
  1976 ............  $3,374.99
  1977 ............   4,936.64
  1978 ............   3,403.95

There are essentially two issues in this case, whether income from two grantor trusts established...

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