In determining income tax deficiencies of $218.07 for 1939, $635.23 for 1940, and $3,033.48 for 1941, the Commissioner included in the taxpayer's gross income the income of a trust which had been created in 1935 by the taxpayer for his two children.
Findings of Fact
The taxpayer filed his individual income tax returns for 1939, 1940 and 1941, in the First District of Illinois. He is the father of two children, Maxine, born December 7, 1922, and Dean, born...
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