JOHNSEN, Circuit Judge.
The question is whether the Tax Court erred in holding that the control which petitioner had vested in himself as trustee over the corpus and the income of some trusts, created by him for his children and grandchildren, was equivalent practically, in the circumstances of the situation, to a retention of economic ownership of the property, so as to permit the income therefrom to be taxed to him personally under section 22(a) of the Internal...
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