The respondent determined deficiencies in income tax against Nate S. Shapero for the years 1940 and 1941 in the respective amounts of $19,629.10 and $24,593.56.
The only issue in controversy is whether or not petitioner is taxable on the income of three trusts created by him in 1934 for the benefit of his wife and his minor son and daughter, respectively.
FINDINGS OF FACT.
The petitioner is an individual, residing in Detroit, Michigan. His returns...
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