MAJOR, Circuit Judge.
This is a petition for review of a decision of the United States Board of Tax Appeals entered January 19, 1938, determining a deficiency in petitioner's income tax for the year 1932 in the amount of $4,638.97. The case presents the question of the liability of a beneficiary of a testamentary trust for a tax upon the income which he had assigned to his wife, prior to the tax year and which the trustee had paid to her accordingly, in lieu of alimony...
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