Memorandum Opinion
ARNOLD, Judge:
The respondent has determined an income tax deficiency of $141.53 for 1939, resulting from an adjustment explained in the deficiency notice as follows:
The distributable income of Arthur J. Gallagher Trust for the year 1939 is increased $1,670.44, representing a disbursement by the trust for taxes accrued on real estate in the year 1938 prior to the death of Arthur J. Gallagher, and allowed as a deduction in the...
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