PER CURIAM.
The sole question here is whether under Section 162(b) of the Internal Revenue Code, 26 U.S.C. § 162(b), the taxpayer is taxable for the year 1943, upon $90,000, the amount actually received by her as beneficiary of a testamentary trust, or $100,000, the amount to which she was entitled before retention of $10,000 by the testamentary trustees in partial reimbursement, pursuant to an agreement with the taxpayer, of their prior payment of Pennsylvania...
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