SWAN, Circuit Judge.
This appeal relates to income tax deficiencies for the years 1938, 1939 and 1940. The deficiencies result from taxing to the petitioner income received by her during the taxable years from an alimony trust established for her benefit on June 6, 1930. The appeal presents two questions. The first is whether a decision of the Board of Tax Appeals that income of the trust for the year 1931 was not taxable to her is conclusive as to her non-taxability...
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