The U. S. Tax Court held there was no tax due from respondent for the year 1937. Petitioner seeks a review of this ruling. Determination turns on the asserted (and disputed) right of a beneficiary of a trust to offset trust depreciation against beneficiary's other income upon facts peculiar to this case.
Petitions to review companion cases of respondent's co-beneficiaries are held in abeyance pending the determination of this appeal.
EVANS, Circuit Judge....
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