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TRANCHINA v. COMMISSIONER

Docket Nos. 18366, 18367.

8 T.C.M. 684 (1949)

Felix F. Tranchina v. Commissioner. Winifred Tranchina v. Commissioner.

United States Tax Court.

Entered August 8, 1949.

Attorney(s) appearing for the Case

John J. Finnorn, Esq., Maritime Bldg., New Orleans, La., for the petitioners. Donald P. Chehock, Esq., for the respondent.

Memorandum Opinion

OPPER, Judge:

These consolidated proceedings involve deficiencies in income tax determined against a Louisiana marital community for the year 1944 in the amounts of $663.69 in the case of the husband and $675.67 in that of the wife. Deficiencies for 1943 of $1,052.20 and $1,053.83, respectively, have been conceded by petitioners.

The sole issue is whether petitioners or a trust created by the husband for petitioners' children are...

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