WOODROUGH, Circuit Judge.
This appeal is to reverse a decision of the Tax Court which held that income received by the taxpayer in 1938 and 1939 from a trust created by her deceased husband's will (under which she had elected to take) was taxable to her. She contended before the Tax Court and in this court that the income was taxable only to the trustees.
It appears that the will, after making specific bequests, created a trust to which the testator gave all...
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