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MILLER v. COMMISSIONER

Docket No. 83723.

19 T.C.M. 1487 (1960)

T.C. Memo. 1960-267

Emerson R. Miller and Mary McClure Miller v. Commissioner.

United States Tax Court.

Filed December 12, 1960.

Attorney(s) appearing for the Case

Roger K. Powell, Esq., 17 South High Street, Columbus, Ohio, for the petitioners. Vernon R. Balmes, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

Respondent determined deficiencies in income tax for the years and in the amounts as follows:

  Year                            Amount

  1955 .......................    $8,748.03
  1956 .......................     7,083.01

The issues are whether income received by petitioner Emerson R. Miller, in his capacity as trustee, is includible in petitioners' individual income for the years 1955 and 1956...

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