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JOHN SHERTZER TRUST v. COMMISSIONER

Docket No. 15633.

10 T.C. 1126 (1948)

JOHN SHERTZER TRUST, EDITH P. SHERTZER, TRUSTEE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated June 17, 1948.

Attorney(s) appearing for the Case

Virgil T. Seaberry, Esq., for the petitioner.

Allen T. Akin, Esq., for the respondent.

OPINION.

KERN, Judge:

The Commissioner determined deficiencies in petitioner's income and victory tax for the calendar years 1943 and 1944 in the respective amounts of $5.37 and $3,362.03. Petitioner claims an overassessment of tax for 1943 in the sum of $1,095.03.

Separate income tax returns for the taxable years were filed on behalf of two trusts entitled "Testamentary Trust for Marilyn Shertzer" and "Testamentary Trust for Lillian Caudle...

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