The Commissioner determined a deficiency of $190.55 in income tax for the year 1940. The sole question is whether the income of two trusts is taxable to petitioner as grantor.
Petitioner, a married woman, filed her return for 1940 with the collector for the second district of New York.
Petitioner's husband is Sydney R. Newman. The relations between petitioner and her husband were cordial during the tax year and it was anticipated by them that they would remain...
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