Memorandum Opinion
HILL, J.:
These are consolidated proceedings for the redetermination of deficiencies in income tax as follows: In Docket No. 110684 a deficiency of $11,925.28, for the calendar year 1939, and in Docket No. 110685 a deficiency of $1,975.42, for the calendar year 1938. The sole issue submitted for decision in each case is whether trust income, undistributed during the beneficiary's minority in the taxable year and properly paid to him or...
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