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BRYANT v. COMMISSIONER

Docket No. 20667.

14 T.C. 127 (1950)

EDITH M. BRYANT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated January 31, 1950.

Attorney(s) appearing for the Case

Joel B. Adams, Esq., for the petitioner.

Sanford M. Stoddard, Esq., for the respondent.

OPINION.

LEECH, Judge:

The respondent has determined deficiencies in income and victory tax for the calendar year 1943 in the total of $2.353.31, and a deficiency in income tax for the calendar year 1944 in the sum of $1,221.05. Deficiencies for both of these years arise from respondent's action in including in petitioner's income for those years certain dividends received by the trustee of a trust of which the petitioner was a secondary income beneficiary...

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