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CAREY TRUST OF NEW YORK v. COMMISSIONER

Docket No. 108354.

2 T.C.M. 708 (1943)

Carey Trust of New York (an Express Trust) v. Commissioner.

United States Tax Court.

Entered August 31, 1943.

Attorney(s) appearing for the Case

George E. H. Goodner, Esq., Munsey Bldg., Washington, D. C., for the petitioner. Wilford H. Payne, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

ARNOLD, Judge:

This proceeding involves income and excess profits tax deficiencies, as follows:

                                          Excess
  Year                   Income tax     profits tax

  1937 ................    $5,120.85    $1,209.87
  1938 ................     1,719.59     ........
  1939 ................     2,549.98     ........

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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