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RUSSELL v. COMMISSIONER

Docket No. 5706.

5 T.C. 974 (1945)

CLIFTON B. RUSSELL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated October 24, 1945.

Attorney(s) appearing for the Case

Robert A. B. Cook, Esq., J. N. Welch, Esq., and Lawrence E. Green, Esq., for the petitioner.

J. T. Haslam, Esq., for the respondent.

The Commissioner has determined deficiencies in petitioner's income tax for the years 1940 and 1941 of $4,122.53 and $18,765.87, respectively. In the determination of the deficiencies the Commissioner stated, among other things, in his deficiency notice as follows:

3. It is held:

(a) That for the taxable years ended December 31, 1940 and December 31, 1941, the income of the irrevocable trust which you created under...

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