1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 10 T.C.M.
  5. 10 T.C.M. 282 (1951)
 

KAY v. COMMISSIONER

Docket Nos. 22766 and 25479.

10 T.C.M. 282 (1951)

Howard M. Kay v. Commissioner.

United States Tax Court.

Entered March 29, 1951.

Attorney(s) appearing for the Case

James S. Y. Ivins, Esq., 306 Southern Bldg., Washington 5, D. C., for the petitioner. Louis Boxleitner, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner determined deficiencies in income tax of the petitioner of $22,257.44 for 1944 and $30,172.16 for 1945. The petitioner assigned as error the action of the Commissioner in disregarding trusts which the petitioner had established for his wife and three children and taxing the income of those trusts to the petitioner. Similar issues with regard to the tax years 1942 and 1943 were presented by and decided against...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases