WILLIAMS, Judge.
The material facts admitted by the demurrer are:
The plaintiff duly filed income tax returns for the years 1927, 1928, and 1929, and paid the taxes shown due thereon. Included in gross income on the returns for these years were the respective amounts of $33,254.58, $37,100, and $37,310.41, which were received by plaintiff from a trust created by the will of his grandmother, Emma Louisa Higgins. The trust provision is as follows:
"Sixth...
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