PER CURIAM.
This case came on to be heard upon the transcript of the record, the briefs of the parties, and the argument of counsel in open court. It appears that the Tax Court held that a trustee in certain trusts created and granted by petitioner in favor of his minor children could not be considered, for income tax purposes, as a partner in a partnership of petitioner and his wife; and that the income payable to such trusts was properly taxable to petitioner.<...
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