McALLISTER, Circuit Judge.
The issue in this case is whether income from a trust was taxable to the grantor.
The Tax Court found that the grantor was so taxable for the reasons that: (1) the income from the trust was, in reality, the income of the grantor, and taxable to him under Section 22(a) of the Internal Revenue Code of 1939, 26 U.S.C.A. § 22(a), and (2) that the income of the trust, which was created to satisfy the grantor's legal obligation of...
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