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M. T. STRAIGHT TRUST v. COMMISSIONER

Docket No. 43449.

24 T.C. 69 (1955)

M. T. STRAIGHT TRUST, FRANCIS L. McCREA, TRUSTEE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed April 25, 1955.

Attorney(s) appearing for the Case

Richard E. Williams, Esq., for the petitioner.

Douglas L. Barnes, Esq., for the respondent.

Respondent determined a deficiency in income tax for the taxable years 1947 and 1948 in the amounts of $3,740.65 and $411.34, respectively. The returns for the years involved were filed with the then collector of internal revenue at Des Moines, Iowa. The issue involved is whether a nunc pro tunc decree in a State court proceeding which reformed one trust into three is to be accorded retroactive effect for tax purposes.

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