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HORACE C. COLEMAN TRUST v. COMMISSIONER

Docket Nos. 1585, 1586.

3 T.C. 943 (1944)

HORACE C. COLEMAN TRUST, THE PENNSYLVANIA COMPANY FOR INSURANCES ON LIVES AND GRANTING ANNUITIES, ELEANOR B. KLEMM AND PHILIP F. COLEMAN, TRUSTEES, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. HELEN W. COLEMAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated June 5, 1944.

Attorney(s) appearing for the Case

Edward J. Griffiths, Esq., for the petitioners.

William D. Harris, Esq., for the respondent.

OPINION.

BLACK, Judge:

These cases have been consolidated. Docket No. 1585 involves deficiencies in income tax which the Commissioner has determined against the Horace C. Coleman Trust as follows:

1938 ------------------------------------------------      $0.33
1939 ------------------------------------------------     932.97
1940 ------------------------------------------------   1,144.04

Docket No. 1586 involves deficiencies...

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