SWAN, Circuit Judge.
The ultimate question presented by this appeal is whether the district court erred in ruling as a matter of law that the plaintiff is taxable on the 1942 and 1943 income of a trust established by him in an earlier year. Such income was reported by the beneficiaries of the trust and the taxes thereon were paid by them. However, the Commissioner of Internal Revenue ruled that the trust income was taxable to the settlor of the trust and assessed...
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