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CONANT v. COMMISSIONER

Docket No. 5617.

7 T.C. 453 (1946)

RALPH W. CONANT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated July 31, 1946.

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 respondent determined deficiencies in petitioner's income tax for the calendar years 1940 and 1941 in the amounts of $7,145.68 and $9,568.93, respectively.

The deficiency for 1940 results from the addition to the net income as disclosed by petitioner's return of an item labeled "Income from fiduciaries" in the amount of $11,381.79; and the deficiency for 1941 results from a similar addition in that year in the amount of $14,760.82. In the statement attached to...

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