PER CURIAM.
This appeal arises from the attempts of several taxpayers to establish "Clifford Trusts" for the benefit of their children. See 26 U.S.C. §§ 671-78 (1976). In each case the corpus of the trust consisted of $10 cash and a promissory note executed by taxpayers in amounts ranging from $10,000 to $85,000. Taxpayers made payments to the trusts of "interest" on the notes and sought interest deductions therefor.
The Tax Court, in a well...
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