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SMALL v. COMMISSIONER

Docket No. 175.

3 T.C. 1142 (1944)

DAVID SMALL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated July 21, 1944.

Attorney(s) appearing for the Case

Thomas N. Tarleau, Esq., for the petitioner.

Walt Mandry, Esq., for the respondent.

In this proceeding petitioner challenges deficiencies in income tax in the amounts of $8,097.62 and $36,153.66 for the calendar years 1938 and 1939, respectively.

The question presented is whether the income from a certain trust is taxable to petitioner under either section 22 (a) or section 167 of the Revenue Act of 1938.

FINDINGS OF FACT.

The facts have all been stipulated and are found accordingly.

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