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BOWER v. COMMISSIONER

Docket No. 12167.

10 T.C. 37 (1948)

FERDINAND A. BOWER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated January 12, 1948.

Attorney(s) appearing for the Case

Robert J. Bird, Esq., for the petitioner.

Philip J. Wolf, Esq., for the respondent.

This proceeding involves a deficiency of $8,486.02 in income tax for the year 1941. The issue is whether the income of a trust created by petitioner is taxable to him under the provisions of section 22 (a) of the Internal Revenue Code. The stipulation of facts filed by the parties is incorporated by reference as part of the findings of fact. Portions thereof necessary for consideration of the issue are set forth in the findings of...

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