CHASE, Circuit Judge (after stating the facts as above).
Section 219 (b) of the Revenue Act of 1921 (42 Stat. 246), so far as now material, provides that the fiduciary shall file the return and that the net income of "the estate or trust" shall be computed in the same manner as that of an individual. By section 212 of the same act (42 Stat. 237), the net income of an individual is made the gross income under section 213, less the deductions allowed
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