1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 1 T.C.M.
  5. 1 T.C.M. 427 (1943)
 

HOPKINS v. COMMISSIONER

Docket No. 110171.

1 T.C.M. 427 (1943)

Ben F. Hopkins v. Commissioner.

United States Tax Court.

Entered January 14, 1943.

Attorney(s) appearing for the Case

David A. Gaskill, Esq., and Earl P. Schneider, Esq., for the petitioner. W. W. Kerr, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

DISNEY, Judge:

This proceeding involves deficiencies in income tax determined by the Commissioner as follows:

  Taxable year            Amount

     1936 ............. $60,082.56
     1937 .............   9,048.87
     1938 .............   5,316.28
     1939 .............  10,528.08

The question involved is whether the net income of certain trusts created by the petitioner for the benefit...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases