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MARY E. FENNERTY TESTAMENTARY TRUST v. COMMISSIONER

Docket No. 47162.

13 T.C.M. 831 (1954)

T. C. Memo. 1954-138

Mary E. Fennerty Testamentary Trust, Harry A. Fennerty, Testamentary Trustee Under the Will of Mary E. Fennerty, Deceased v. Commissioner.

United States Tax Court.

Filed August 25, 1954.

Attorney(s) appearing for the Case

George B. Berger, Esq., Berger Building, Pittsburgh, Pa., for the petitioner. Phillip O. North, Esq., for the respondent.

Memorandum Opinion

MURDOCK, Judge:

The Commissioner determined an income tax deficiency of $3,737.49 for 1948 and one of $4,838.66 for 1949. The issue is whether the income of the petitioner trust was distributed or distributable and deductible by the petitioner. The parties filed stipulations which are adopted as findings of fact. The testimony of one witness has also been carefully considered but requires no additional finding.

[Findings of...

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