SIMONS, Circuit Judge.
Whether a trust instrument transferring stock to a trustee for the equal benefit of two beneficiaries created a single trust or two separate and distinct trusts, whether when the trustee sold stock through a broker at an advance over its cost to the settler it realized a taxable gain thereon at the date of sale in one tax year or in a later year, when the broker's check for the proceeds was received, and whether the deficiency asserted against...
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