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ISRAEL v. COMMISSIONER

Docket No. 12976.

11 T.C. 1064 (1948)

BABETTE B. ISRAEL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated December 22, 1948.

Attorney(s) appearing for the Case

Elden McFarland, Esq., and G. A. Donohue, Esq., for the petitioner.

Thomas R. Charshee, Esq., for the respondent.

Respondent determined a deficiency in petitioner's income and victory tax for 1943 in the amount of $61,539.78. However, because of the provisions of the Current Tax Payment Act, the income of petitioner for 1942 is also involved in this proceeding.

The chief question is whether certain income of five trusts for 1942 and 1943 which was distributed to petitioner after the close of each of those years is includible in petitioner...

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