HICKS, Circuit Judge.
Petition, to review an order of the Board of Tax Appeals dismissing a petition for a redetermination of a deficiency assessment for lack of jurisdiction, and to review a subsequent order denying a motion to vacate the order of dismissal.
On October 8, 1906, Anne Harrison executed a deed of trust conveying all her property to three designated trustees, or their successors, "to manage the same * * * and pay her * * * the entire net income...
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