SCOTT, Judge:
Respondent determined a deficiency in petitioner's income tax for the year 1958 in the amount of $1,836.45.
The issues for decision are:
(1) Whether the amount of $6,600 received in 1958 by petitioner from a trust created in her husband's will is includable in her gross income in computing her U.S. Federal income tax or is exempt from such tax under the provisions of article X of the convention between the United States of America...
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