Memorandum Opinion
STERRETT, Judge:
By notice of deficiency dated May 28, 1982, respondent determined a deficiency of $701 in petitioner's 1979 Federal income tax. The $701 deficiency represents the tax on an alleged increased income of $1,553.86. The issue for our determination is whether petitioner, a trust beneficiary, was required to report $8,636.37 collected by the trust for the trust's taxable year ended February 28, 1979 in his gross income for his...
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