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OFFORD v. COMMISSIONER

Docket No. 86002.

20 T.C.M. 797 (1961)

T.C. Memo. 1961-159

Ray R. Offord, Jr., and Frances N. Offord v. Commissioner.

United States Tax Court.

Filed May 31, 1961.

Attorney(s) appearing for the Case

S. A. Sorenson, Esq., Jacksonville, Ore., for the petitioners. Leo O'Brien, Esq., for the respondent.

Memorandum Opinion

SCOTT, Judge:

Respondent determined a deficiency in petitioners' income tax for the year 1957 in the amount of $4,558.42. The only issue for decision is whether petitioners as trustees of certain trusts created by them for the benefit of their minor children are to be recognized as partners in Ray Offord Logging. Respondent determined that petitioners had not divested themselves of dominion and control of any interest in the business and...

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