By this proceeding petitioner challenges the respondent's determination of a deficiency in her income tax for the calendar year 1940 in the amount of $436.32. The question presented is whether an amount distributed in 1940, pursuant to an adjudication of the Orphans' Court of Delaware County, Pennsylvania, to petitioner as income beneficiary for life of a trust, is taxable to her in that year. The case was submitted on a stipulation of facts, with exhibits attached and one...
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