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BARKER v. COMMISSIONER

Docket No. 110890.

2 T.C.M. 797 (1943)

Lewis Barker v. Commissioner.

United States Tax Court.

Entered September 20, 1943.

Attorney(s) appearing for the Case

Edward B. Lucius, Esq., 1006 Field Bldg., Chicago, Ill., for the petitioner. Charles J. Munz, Esq., for the respondent.

Memorandum Opinion

ARUNDELL, Judge:

The Commissioner determined income tax deficiencies for the years 1938 and 1939 in the respective amounts of $2,287.99 and $11,541.19. The issue is whether the income of a trust created by petitioner is taxable to him under sections 22(a) and/or 167(a)(3) of the Revenue Act of 1938 and the Internal Revenue Code. Petitioner's returns were filed in the first district of Illinois. Most of the facts have been stipulated.<...

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