GOODRICH, Circuit Judge.
This is a proceeding to review a decision of the Tax Court of the United States, at the time of the decision the Board of Tax Appeals. It concerns an alleged deficiency in the taxpayer's income taxes for the year 1937 and arises under § 22(a) of the Revenue Act of 1936, 26 U.S.C.A. Int.Rev.Acts, page 825. The point in controversy is whether the income of a trust called the "Caledonia Trust" is to be included as part of the gross income...
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