BINGHAM, Circuit Judge.
The statutes here involved are section 161 (a) (2) and section 162 (b) of the Revenue Act of 1928 (chapter 852, 45 Stat. 791 [26 U.S.C.A. §§ 161, 162 and notes]). The question is whether the income that accrued from the trust fund in the hands of the trustees during the years 1929 and 1930 and paid by them to Henry P. King was income belonging to the appellant and taxable to her, notwithstanding her assignment or attempted assignment...
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