BUFFINGTON, Circuit Judge.
This case concerns the proper persons to pay income tax under a patent trust agreement. The facts are undisputed and no fraud or attempt to escape taxation is involved. The amount of the income is not in question. Tax on the income was reported and paid by Mrs. Byrnes and her daughter, who received the income. The government contends the tax is chargeable to the husband and father, who never received the income, but, owing to the size of...
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