Memorandum Opinion
HILL, J.:
The Commissioner determined a deficiency of $392.93 for the calendar year 1937. Petitioner claims an overpayment in the amount of $1,459.11. The issues presented are (1) whether the income of a trust is taxable to petitioner, and (2) whether petitioner is taxable upon money distributed to his wife in accordance with a separation agreement. A trust was created for the support of petitioner's minor son and only that portion of...
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