KIRKPATRICK, Chief Judge.
This is a suit brought for refund of income taxes for the years 1944 and 1945, the refund being claimed, under Sec. 162 (a) of the Internal Revenue Code, 26 U.S. C.A. § 162(a), in respect of taxes upon one-half of the income of a trust. The trust in question was created by the will and codicil thereto of Richard DeCou who died in 1913. After the payment of specific legacies, the net income of the residuary estate was to be paid, in three...
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