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MAHLER v. COMMISSIONER

Docket No. 19314-84.

52 T.C.M. 1552 (1987)

T.C. Memo. 1987-64

John I. Mahler and Martelle H. Mahler v. Commissioner.

United States Tax Court.

Filed January 29, 1987.

Attorney(s) appearing for the Case

John I. Mahler, pro se. Clement Shugerman, for the respondent.

Memorandum Findings of Fact and Opinion

WRIGHT, Judge:

Respondent determined a deficiency of $1,406 in petitioners' 1980 Federal income tax. After a concession,1 the sole issue for consideration is whether testamentary trust distributions received by petitioner-husband are excludable from his taxable income.

Findings of Fact

Some of the facts have been stipulated and are so found. The stipulation of facts and...

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