GOODRICH, Circuit Judge.
I.
The first question in this litigation is whether the taxpayers, who are brother and sister, can, for the years 1953 and 1954, be taxed as individuals on the capital gains of a trust of which they are the sole beneficiaries. The Tax Court said that they could be so taxed; hence these appeals.
Inez DeAmodio and John Amodio are the sole beneficiaries of a trust set up by...
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