CHASE, Circuit Judge.
The Commissioner included in the taxable income of the respondent for the year 1934 the income of a trust the respondent had created for the period and purposes later stated herein. The Board of Tax Appeals held that such trust income was not taxable to the respondent and the Commissioner brought this petition to review that decision.
None of the relevant facts are in dispute. On March 7, 1934, the respondent transferred in trust certain...
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