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SHERMAN v. COMMISSIONER

Docket Nos. 110815, 110817, 110816.

2 T.C.M. 599 (1943)

Henry S. Sherman v. Commissioner. Edith McBride Sherman v. Commissioner. Mary B. Crowell Trust, Central National Bank of Cleveland, Trustee v. Commissioner.

United States Tax Court.

Entered August 4, 1943.

Attorney(s) appearing for the Case

Ashley M. Van Duzer, Esq., 2800 Terminal Tower, Cleveland, O., and Arthur E. Griffith, Esq., for the petitioners. W. W. Kerr, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner determined deficiencies in 1939 income tax as follows:

  Henry S. Sherman ......................     $1,256.69
  Edith McBride Sherman .................      1,445.50
  Mary B. Crowell Trust, Central National
    Bank of Cleveland, Trustee ............    4,293.88

The petitioners assail the determination that a trust was an association taxable as a corporation and that a capital...

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