The Commissioner determined a deficiency of $952.65 in income tax for 1940. The petitioner assails the inclusion in gross income of $6,000 distributed to her in 1940 by the executrix of the estate of her father, Daniel Burkhartsmeier, deceased. The Commissioner affirmatively alleges that he erred in not including in petitioner's gross income $6,000 distributed to her in 1940 by the testamentary trustee.
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