The respondent determined deficiencies of $9,275.10 and $38,921.70 in the income tax of the estate of Andrew J. Igoe, deceased, for the years ended May 31, 1940, and May 31, 1941, respectively.
The sole issue is whether or not the petitioners are entitled to deduct from the net income of the estate amounts credited to beneficiaries on its books, as income to be distributed currently or as properly paid or credited to them, pursuant to the provisions of subsections...
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