SPARKS, Circuit Judge.
Petitioner seeks the review of a decision of the Board of Tax Appeals involving income taxes for the years 1927 and 1928. The sole question raised is whether the income for those years from certain revocable trusts was properly taxable to the settlor of the trusts or to the beneficiaries.
The three trusts in question were created in 1923 by petitioner for the benefit of his three sisters. The corpus consisted of 3000 shares of the common...
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