PER CURIAM.
This case involves income taxes for the years 1926, 1927, 1928, and 1929; the only question is whether the income of four trusts created by the taxpayer on December 25, 1925, is taxable to him as settlor under section 219 (g) of the Revenue Act of 1926 (26 U.S.C.A. § 166 note), and section 166 of the Act of 1928 (26 U.S.C.A. § 166 note). Each trust was for a single beneficiary; in each there were two trustees, of whom in three instances one was...
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