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SOMERS v. COMMISSIONER

Docket No. 24193.

11 T.C.M. 79 (1952)

The Charles W. Somers Trust George E. Frey and D. Somers Clarke, Trustees v. Commissioner.

United States Tax Court.

Entered January 29, 1952.

Attorney(s) appearing for the Case

Benjamin F. Fiery, Esq., 1956 Union Commerce Bldg., Cleveland 14, Ohio, and William H. Fleming, Esq., for the petitioners. Clarence E. Price, Esq., for the respondent

Memorandum Opinion

RAUM, Judge:

The Commissioner determined income tax deficiencies in the aggregate amount of $3,462.30 for the calendar years 1944, 1945, and 1946. The petitioner is a trust established under the will of Charles W. Somers, and the proposed deficiencies arose as a result of the Commissioner's disallowance of a deduction of $6,000 each year on account of payments made by the trustees to Mr. Somers' widow, provision for a $6,000 annuity after...

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