SANBORN, Circuit Judge.
This appeal from a judgment dismissing the plaintiffs' action for refunds of income taxes for the years 1941 and 1943 presents two questions:
(1) Whether $6,000 of the net income of a trust, known as the "Bond Trust," created December 20, 1934, by Jacob A. Spies, who died in 1938, was taxable to his widow, Anna Spies, in each of the years in suit, under § 162(b), Title 26 U.S.C.A.,
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