WOODBURY, Circuit Judge.
This is a petition for review of a decision of the Tax Court of the United States in so far as it determined a deficiency in the petitioner's income tax liability for the year 1937. The facts are not in dispute and were stipulated.
The taxpayer, an individual residing in Massachusetts, is the sole remaining life beneficiary of a trust created in 1917, by her father, who in his lifetime also resided in Massachusetts. By the terms of...
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