Writ of Certiorari Denied June 10, 1946. See 66 S.Ct. 1380.
PER CURIAM.
The sole question involved in this case is whether the taxpayer retained sufficient control over a trust fund which he created to justify the Commissioner in taxing him as the owner of the trust income under Section 22(a) of the Internal Revenue Code, 26 U.S.C.A. Int.Rev.Code, § 22(a), as construed in Helvering v. Clifford, 1940,
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