JAMESON, District Judge.
This petition for review, involving income taxes for the years 1954, 1955 and 1956, presents the question of whether the income of three short-term trusts set up by taxpayers in behalf of their minor children was includible in taxpayers' gross income under the provisions of section 673(a) of the Internal Revenue Code of 1954.
Petitioners, husband and wife, were partners in a business enterprise known as...
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