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BURTON v. COMMISSIONER

Docket No. 109531.

1 T.C. 1198 (1943)

ELEANOR B. BURTON (FORMERLY ELEANOR B. GAINES), PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated May 27, 1943.

Attorney(s) appearing for the Case

George J. Schaefer, Esq., for the petitioner.

Thomas R. Charshee, Esq., for the respondent.

OPINION.

ARUNDELL, Judge:

By this proceeding petitioner contests the determination of income tax deficiencies for 1934, 1935, and 1936 in the respective amounts of $150.98, $139.34, and $97.71. The Commissioner has taken the position, in the notice of deficiency as well as before this Court, that the income of a trust for the years in dispute is taxable to petitioner, the trust beneficiary. Whether this is correct presents the first issue. If the...

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