KUNZEL, District Judge.
In this action for refund the Government had first assessed a deficiency based upon the value of $300.00 per month, and then assessed a deficiency based upon the entire value of the trust.
The Government contends that under the following provision of the trust, the entire trust estate is includible in the decedent's gross estate in that the trust could have been invaded by the Settlor to the full extent of its income:
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