OPINION.
SMITH, Judge:
This proceeding is for the redetermination of deficiencies in income tax for the years 1939, 1940, and 1941 in the respective amounts of $893.92, $7,008.30, and $9,635.37. The question in issue is whether the petitioner is liable to income tax in respect of the income of a trust which he created in 1937 for the benefit of his son and afterborn children.
The facts have all been stipulated.
The petitioner is a...
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