WOODBURY, Circuit Judge.
This is a petition for review of a decision of the Board of Tax Appeals, now the Tax Court of the United States, sustaining the Commissioner's determination of a deficiency in the petitioner's income tax for the calendar year 1937.
The only question presented is as to the amount of taxable income which the petitioner received from a trust created on December 31, 1931, of which he was both a trustee and a beneficiary. The events leading...
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