Respondent determined deficiencies in income tax against the petitioner for the calendar years 1938 and 1939 in the respective amounts of $1,457.82 and $3,455.53. The greater part of these deficiencies resulted from the action of the respondent in including in the income of petitioner the income of certain trusts. The propriety of this action is the only submitted issue.
The proceeding was submitted on a stipulation of facts, which is incorporated herein by reference...
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