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HOPKINS v. COMMISSIONER

Docket No. 110171.

5 T.C. 803 (1945)

BEN F. HOPKINS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated September 27, 1945.

Attorney(s) appearing for the Case

David A. Gaskill, Esq., and Glen O. Smith, Esq., for the petitioner.

W. W. Kerr, Esq., for the respondent.

This case involves deficiencies in income tax determined by the Commissioner as follows:

1936 ---------------------------------------------   $60,082.56
1937 ---------------------------------------------     9,048.87
1938 ---------------------------------------------     5,316.28
1939 ---------------------------------------------    10,525.08

The question involved is whether the petitioner is taxable upon the income of two trusts set up by him for...

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