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GEARY v. COMMISSIONER

Docket No. 8209.

9 T.C. 8 (1947)

MARY DEF. HARRISON GEARY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated July 7, 1947.

Attorney(s) appearing for the Case

Andrew B. Young, Esq., and David P. Brown, Jr., Esq., for the petitioner.

Karl W. Windhorst, Esq., for the respondent.

OPINION.

JOHNSON, Judge:

The Commissioner determined a deficiency of $1,505.31 in petitioner's income tax for 1941, and, with adjustments for 1942, a deficiency of $8,417.75 for 1943. Petitioner assails the inclusion in income of amounts which were distributed to her as the life beneficiary of a trust in accordance with a court decision that trust principal be used for payments of carrying charges on unproductive trust-held realty instead of income...

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