The respondent determined a deficiency in income tax in the amount of $413.73 for the calendar year 1943. The sole question is whether amounts distributed in 1943 by trustees from income of trusts created by petitioner for the maintenance, education, and support of his two infant daughters are taxable to the petitioner.
FINDINGS OF FACT.
The petitioner is a resident of Upper Montclair, New Jersey. He filed his income tax returns for the year 1943 with the...
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