Memorandum Findings of Fact and Opinion
HARRON, Judge:
The respondent determined deficiencies in petitioner's income tax for the years 1937, 1938, 1939, and 1940, in the total amount of $19,935.64. The only question for determination is whether petitioner was taxable in those years on the entire net income of three trusts which he created for the benefit of his three children.
Petitioner is a resident of Columbus, Ohio, and filed his income tax returns...
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.