HOLMES, Circuit Judge.
This action was brought in the court below by Winship Nunnally against the Collector of Internal Revenue to recover income taxes alleged to have been erroneously assessed against him in 1939, 1940, and 1941. The issue arose as to the year 1939 from a determination by the Commissioner that the net income from a trust, which was created in 1931 by J. H. Nunnally, father of Winship Nunnally, was taxable to Winship Nunnally under Section 22 of the...
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