This is a proceeding for the redetermination of a deficiency in income tax for the year 1941 in the amount of $1,595.49, part of which deficiency is in controversy herein.
The question presented is as to whether petitioner is taxable upon the income of a certain trust which she established for the benefit of her former husband.
FINDINGS OF FACT.
Petitioner is an individual and a resident of the city and State of New York. Her income tax return for...
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