Memorandum Findings of Fact and Opinion
TYSON, Judge:
In the above entitled proceeding the United States Board of Tax Appeals entered a decision redetermining the tax liability of the petitioner's decedent for the calendar years 1933 and 1934 pursuant to its Memorandum Opinion [Dec. 10,799-B] which held, inter alia, that petitioner's decedent did not derive taxable income during the period of June 15 to December 31, 1934 from four certain trusts,...
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