SIBLEY, Circuit Judge.
For the calendar years 1938 and 1939 the income of property held in trust by Citizens and Southern National Bank was assessed to Frank Hawkins, the settlor of the trust, as his income, and the assessment upheld by the Tax Court. The facts are stipulated but include nothing throwing light on the question to be decided beyond the trust instrument itself. It was executed by Hawkins to the Bank July 23, 1932, and the trust formally accepted by the...
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