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MORLEY CYPRESS TRUST v. COMMISSIONER

Docket Nos. 112196, 112197, 112511.

3 T.C. 84 (1944)

MORLEY CYPRESS TRUST, SCHEDULE "B", ABIGAIL M. MORGANA AND W. H. MORLEY, TRUSTEES, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. MORLEY CYPRESS TRUST, SCHEDULE "A", W. H. MORLEY AND ABIGAIL M. MORGANA, TRUSTEES, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. TRUST FOR THE BENEFIT OF MINNIE A. PAGE ET AL., U/W OF LAWRENCE M. MORLEY, GENESEE VALLEY TRUST COMPANY AND JOHN P. MORSE, TRUSTEES, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated January 19, 1944.

Attorney(s) appearing for the Case

Arthur L. Evely, Esq., for the petitioner.

Paul A. Sebastian, Esq., for the respondent.

OPINION.

STERNHAGEN, Judge:

The following deficiencies were determined in the petitioners' income taxes for 1938 and 1939:

Morley Cypress Trust, Schedule "A" for 1938 -----------------   $5,279.01
Morley Cypress Trust, Schedule "B" for 1938 -----------------    9,241.71
Minnie A. Page Trust, for 1938 ------------------------------   11,246.82
Minnie A. Page Trust, for 1939 ------------------------------       94.44

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