The Commissioner determined deficiencies of $1,171.72 and $65,772.90 in income tax for 1942 and 1943. The question to be determined is whether the petitioners, for the purpose of determining taxable net income of the estate, are entitled to deduct, in addition to the income distributed to beneficiaries, all of the remaining income of each year although not distributed to beneficiaries or credited to them. In his amended answer the Commissioner makes claim for increased deficiencies...
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