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COOPER TIRE & RUBBER CO. EMPLOYEES' RETIREMENT FUND v. COMMISSIONER

Docket No. 84279.

36 T.C. 96 (1961)

COOPER TIRE & RUBBER COMPANY EMPLOYEES' RETIREMENT FUND, W. ROBERT BREWER, R. HENRY DAVIS, AND B. E. ESTERLY, TRUSTEES, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed April 17, 1961.

Attorney(s) appearing for the Case

James F. Kennedy, Jr., Esq., for the petitioner.

Henry T. Nicholas, Esq., for the respondent.

OPINION.

MULRONEY, Judge:

The respondent determined deficiencies in petitioner's income tax for the years 1956 and 1957 in the respective amounts of $2,602.55 and $1,783.84.

Petitioner is an employees' trust, and the issue is whether the rental income it received under a lease of 20 machines is subject to the tax imposed by section 511 of the Internal Revenue Code of 19541 on unrelated business taxable income....

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