Memorandum Findings of Fact and Opinion
LEECH, Judge:
Respondent has determined deficiencies in income tax of $1,038.62 for 1940 and $2,757.10 for 1941. The issues are: (a) whether respondent erred in including in petitioner's income all of the income of a trust created by him for the benefit of himself and wife; (b) did petitioner sustain a deductible loss in 1940 by reason of certain stock becoming worthless in that year; (c) did respondent err by including...
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