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HARPER v. COMMISSIONER

Docket Nos. 3702, 3703.

6 T.C. 230 (1946)

ROY P. HARPER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. DOROTHY C. HARPER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated February 20, 1946.

Attorney(s) appearing for the Case

Dana Latham, Esq., and Austin H. Peck, Jr., Esq., for the petitioners.

B. H. Neblett, Esq., for the respondent.

The respondent determined a deficiency of $3,603.35 in the income tax of each of the petitioners for the year 1940. The primary question presented is whether the respondent erred in determining that income of two trusts created by petitioner Roy P. Harper in 1939 was taxable to petitioners as community income.

FINDINGS OF FACT.

The petitioners are husband and wife, and they filed their income tax returns for 1940...

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