DAVIS, Circuit Judge.
This case involves the income tax liabilities of the taxpayer, Francis J. Stokes, for the years 1929 and 1930.
In 1928, the taxpayer executed a trust agreement whereby he transferred certain securities to the trustee to use the income therefrom for the maintenance, education, and support of his several minor children. The agreement directed the trustee, as each child became twenty-one years of age, or died prior to that time, to transfer...
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