The Commissioner determined a deficiency in the income tax of each petitioner of $3,120.74 for the year 1943. The petitioners assail the determination of the Commissioner that the trust created by each in 1941 was revocable and the inclusion of one-half of the income of the trusts in the taxable income of each.
FINDINGS OF FACT.
Erik Krag and Dagny Krag, husband and wife, reside in Mill Valley, Marin County, California. They filed separate income tax returns...
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