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FURMAN v. COMMISSIONER

Docket No. 4813-63.

45 T.C. 360 (1966)

IRVINE K. FURMAN AND LORENA K. FURMAN, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed January 10, 1966.

Attorney(s) appearing for the Case

Samuel L. Payne and Frank C. Decker, for the petitioners.

Eugene Boyd Smith, for the respondent.

TANNENWALD, Judge:1

Respondent determined deficiencies in petitioners' income tax for the years 1960, 1961, and 1962 in the amounts of $613.34, $987.22, and $1,217.59, respectively, initially on the theory that the income of a trust was being distributed to them through its use to discharge their legal obligation and/or accumulated for them in the form of increased equity in the reversion. In his first amended answer respondent...

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