By this proceeding petitioner challenges respondent's determination of a deficiency in income tax for the calendar year 1944 in the amount of $335.13. The deficiency results in part from respondent's determination that commissions in the amount of $2,500, received by petitioner during the taxable year as cotrustee and executor of a testamentary trust, were not subject to the provisions of section 107, Internal Revenue Code.
The parties have filed a stipulation of...
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