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FRANK v. COMMISSIONER

Docket No. 299.

2 T.C. 1157 (1943)

CECELIA K. FRANK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated December 17, 1943.

Attorney(s) appearing for the Case

S. Leo Ruslander, Esq., for the petitioner.

Laurence F. Casey, Esq., for the respondent.

OPINION.

SMITH, Judge:

This is a proceeding for the redetermination of a deficiency in income tax for 1939 in the amount of $1,002.44. The question in issue is whether the petitioner is taxable upon 50 percent of the net income of the Robert J. Frank trust of 1931 for 1939, or upon only $11,000, the amount actually distributed to her by the trustees, which was less than 50 percent of the total.

The...

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