The respondent has determined a deficiency in income tax for the calendar year 1940 in the amount of $15,895.10, all but a small portion of which is in issue.
The only question for our determination is whether petitioner is taxable upon that portion of the income of a testamentary trust created by her deceased husband which she claims to have received for the support, maintenance, and education of their minor children. Some of the facts have been stipulated.
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