1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 5 T.C.M.
  5. 5 T.C.M. 645 (1946)
 

HAMILTON v. COMMISSIONER

Docket Nos. 6819 and 6820.

5 T.C.M. 645 (1946)

G. C. Hamilton v. Commissioner. Elizabeth R. Hamilton v. Commissioner.

United States Tax Court.

Entered July 23, 1946.

Attorney(s) appearing for the Case

Theodore H. Roche, Esq., Mills Tower, San Francisco, Calif., for the petitioners. W. J. McFarland, Esq., for the respondent.

Memorandum Opinion

MURDOCK, Judge:

The Commissioner determined a deficiency of $45.91 against each petitioner for 1941. The only issue is whether the Commissioner erred in including in the income of each petitioner one-half of the income of a trust which they established for their daughter, Helen. The facts have been stipulated.

[The Facts]

The petitioners are husband and wife. They reside...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases