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ESTATE OF GEORGE v. COMMISSIONER

Docket No. 8767.

8 T.C. 867 (1947)

ESTATE OF P. D. GEORGE, MERCANTILE-COMMERCE BANK AND TRUST COMPANY AND JOHN EDWIN GEORGE, EXECUTORS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Promulgated April 23, 1947.

Attorney(s) appearing for the Case

H. M. Stolar, Esq., for the petitioners.

Frank M. Cavanaugh, Esq., for the respondent.

This case involves an income tax deficiency for 1943 in the amount of $4,088.79. Pursuant to the Current Tax Payment Act of 1943, the computation of the deficiency for 1943 includes income for 1942.

The deficiency results principally from respondent's inclusion in the income of P. D. George, now deceased, of the income of a trust established by the decedent in 1939. Petitioners contend that this action was erroneous. Respondent has pleaded res judicata, based...

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