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REIZENSTEIN v. COMMISSIONER

Docket No. 39806.

22 T.C. 843 (1954)

LOUIS J. REIZENSTEIN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

June 30, 1954.

Attorney(s) appearing for the Case

Louis Caplan, Esq., for the petitioner.

Phillip O. North, Esq., for the respondent.

The Commissioner determined a deficiency of $2,380.78 in the income tax of the petitioner for 1947. The only issue is whether income of an alleged trust is taxable to the petitioner.

FINDINGS OF FACT.

The petitioner filed his individual return for 1947 with the collector of internal revenue for the twenty-third district of Pennsylvania.

The petitioner was the president of Falk & Company and of Falk Chemical...

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