PER CURIAM.
The Commissioner of Internal Revenue determined deficiencies in the income tax returns of appellant, an inter vivos trust established by George Quick on January 12, 1959, for the calendar years 1961, 1962, 1963, 1964 and for the fiscal year ending September 30, 1966. The Tax Court sustained the Commissioner except as to the 1961 determination. The trust appeals the deficiency findings for the other years. All of the relevant facts were stipulated.
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