Petitioner challenges the Commissioner's determination of income tax deficiencies for the years 1938, 1939, and 1940 in the respective amounts of $5,731.76, $7,447.11, and $9,698.50. Minor adjustments made by the Commissioner are not in issue, the only question being whether he erred in adding to petitioner's income the net income of five trusts created by her.
FINDINGS OF FACT.
Petitioner, at all times material hereto a resident of Peoria, Illinois, filed...
Let's get started

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.