The respondent has determined a deficiency in income tax against the petitioner for the year 1935 in the amount of $1,598.57 and has further determined, under section 291 of the Revenue Act of 1934, an addition thereto equal to 25 percent of the deficiency for failure on the part of the petitioner to file an income tax return for 1935 within the time prescribed by the statute.
Throughout the year 1935 the property and business of petitioner were operated by a trustee...
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