Memorandum Findings of Fact and Opinion
OPPER, Judge:
Respondent determined deficiencies in income tax against petitioner of $10,494.70 for 1944 and $10,552.38 for 1945. The question is whether petitioner is entitled to a deduction for an alleged $17,000 distribution in each year to a beneficiary of the trust.
Findings of Fact
Petitioner, the Frederick M. Tobin Trust, was established by and administered pursuant to the terms of a trust...
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