HOLMES, Circuit Judge.
The question presented on this appeal is whether an item of $35,000 received by the taxpayer was anticipatory income from corpus held in trust for the benefit of the taxpayer during her life or was paid to her by the remainderman in consideration of the sale, transfer, and release to him of her equitable life-interest therein.
The Commissioner held that the entire sum of $35,000 was includible as ordinary gross income under Section 22...
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