Memorandum Findings of Fact and Opinion
OPPER, Judge:
The proceeding was brought for a redetermination of a deficiency in petitioner's income tax for the year 1939 in the amount of $29,796.66. Other issues having been conceded by petitioner, the only issue here involved is whether petitioner is taxable on the income of the trust created by him, under sections 22 (a), 166, and 167 of the Internal Revenue Code. The case was presented by stipulation and evidence...
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