Memorandum Opinion
DAWSON, Judge:
Respondent determined deficiencies in the income tax of petitioner for the years 1959 and 1960 in the respective amounts of $868.03 and $2,440.47. The only issue for decision is whether under Texas law a trust created for the benefit of petitioner's children could be revoked by her before the expiration of 10 years from the date of its creation, thus resulting in the trust income being taxable to her during the years in...
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