OPINION.
DISNEY, Judge:
Each of the proceedings herein involves deficiencies of $474.83 and $280.25 in income tax for the taxable period January 1, 1942, to November 30, 1942, and for the fiscal year ended November 30, 1943, respectively. The common issue is whether income for each taxable period in excess of the amount distributed to the primary beneficiary is deductible from the gross income of the trust. Except for income tax returns, all of the...
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