United States Tax Court October 9, 1968, Docket Nos. 3324-66, 6624-66, 3325-66, 6623-66 (Morris Trusts v. Commissioner)

lead-opinion

FeatheRSton, Judge:

Respondent determined deficiencies against petitioner in the following amounts:

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These deficiencies arise out of respondent’s determination that certain trusts created by 10 trust instruments executed by E. S. Morris and Etty Morris on September 11,1953, constituted two trusts for Federal income tax purposes, rather than 20 trusts as reported.