Findings of Fact and Memorandum Opinion
The Commissioner determined a deficiency of $1,650.46 in income tax for 1940. Petitioner assails the inclusion in his income of $6,974.84, income of a trust.
Findings of Fact
The petitioner is a resident of Silver Spring, Maryland.
On January 24, 1935, petitioner and his then wife, Harriet Ann Hicks, made a separation agreement, in which petitioner agreed to pay his wife $375, and later $425, a month...
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