DEAL v. COMMISSIONER OF INTERNAL REVENUE, 29 T.C. 730 (1958) MINNIE E. DEAL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE,RESPONDENT. Docket No. 61801.United States Tax Court. Filed January 29, 1958. Petitioner, on December 29, 1952, transferred land with a market value of $66,000 in trust. The trustees in their discretion were to pay to the petitioner […]
