VINSON, Associate Justice.
The Board of Tax Appeals agreed with the Commissioner's determination that the petitioner has income tax deficiencies of $1,105 and $1,084.11 for the years 1933 and 1934, respectively. The Board found the facts as stipulated by the parties. Our statement of the case is an abridgement of the stipulation.
The petitioner, a resident of Connecticut, created a trust there. He has a life interest in all of the income, payable in quarterly...
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