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HAMBURGER v. COMMISSIONER

Docket Nos. 112221, 112222.

2 T.C.M. 1139 (1943)

Louis Hamburger v. Commissioner. Samuel Hamburger v. Commissioner.

United States Tax Court.

Entered December 24, 1943.

Attorney(s) appearing for the Case

Edward S. Reid, Jr., Esq., and Harold M. Shapero, Esq., 2201 National Bank Bldg., Detroit, Mich., for the petitioners. John H. Pigg, Esq., for the respondent.

The Commissioner determined the following deficiencies in income tax:

                                      1937       1938        1939        1940

  Louis Hamburger ................  $2,526.70  $14,597.91  $6,919.84  $12,581.70
  Samuel Hamburger ...............   2,591.80   15,014.13   7,068.85   12,941.00

He included in the taxpayers' individual incomes the income of trusts established by them.

Findings of Fact

The petitioners...

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