This proceeding involves a deficiency of $1,197.60 in petitioner's income tax for the calendar year 1945. In his amended answer respondent asks for an increase in the deficiency to $2,334.51 due to the addition of certain amounts to petitioner's net income. The parties have stipulated that certain additional amounts added to petitioner's income by respondent in the deficiency notice and the amended answer are properly taxable to petitioner if the Goldsmith Trust is found...
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