MR. JUSTICE REED delivered the opinion of the Court.
These petitions for certiorari bring here the liability of each respondent for increased income taxes for the years 1934 and 1935. A deficiency was determined by the Commissioner for each year because of the taxpayers' failure to include in their return income from various trusts previously created by them for the benefit of their children.
The taxpayers are brothers, residents of Illinois. In 1930 John...
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