Respondent determined a deficiency in income tax for the year 1938 in the amount of $907.69. Petitioner concedes that respondent properly disallowed a deduction of $900 for charitable contributions. Respondent concedes that he erred in disallowing a deduction for commissions in the amount of $132.71. The only question to be considered is whether petitioner is taxable upon some of the income of a testamentary trust of which he was the income beneficiary. Respondent added the...
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