OPINION.
MURDOCK, Judge:
The Commissioner determined a deficiency of $1,682.61 in income and victory taxes for 1943 and a deficiency of $12,522.91 in income tax for 1944. The issues for decision are:
(1) Whether the petitioner received income of $5,956.81 in 1943 as a result of a contribution of $40,000 made by the Von Hoffmann Corporation to a pension trust of which the petitioner was a beneficiary;
(2) Whether the petitioner, as...
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