The respondent determined a deficiency in income tax for 1941 of $1,302.32. The sole issue is whether the income of the W. L. Taylor trust for 1941, including income derived from property contributed to the trust by his wife, is taxable to the petitioner.
FINDINGS OF FACT.
The petitioner, a resident of Memphis, Tennessee, filed an individual income tax return for the calendar year 1941. The respondent included in the petitioner's income for that year the...
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