BENSON v. COMMISSIONER OF INTERNAL REVENUE, 76 T.C. 1040 (1981) LARRY W. BENSON AND JUNE E. BENSON, PETITIONERS v. COMMISSIONER OF INTERNALREVENUE, RESPONDENT. No. 7331-79.United States Tax Court. Filed June 22, 1981. Petitioner-husband was grantor of a trust from which he received unsecured loans. The loans were not repaid by the beginning of 1974 or […]
