The respondent determined deficiencies in petitioner's income tax for the calendar years 1940 and 1941 in the amounts of $7,145.68 and $9,568.93, respectively.
The deficiency for 1940 results from the addition to the net income as disclosed by petitioner's return of an item labeled "Income from fiduciaries" in the amount of $11,381.79; and the deficiency for 1941 results from a similar addition in that year in the amount of $14,760.82. In the statement attached to...
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