Memorandum Opinion
HILL, Judge:
The Commissioner determined a deficiency of $36,493.45 in income tax for the period January 1, 1935 to November 30, 1935. The sole issue for our decision is whether or not the income from three trusts should be taxed to the grantor under section 22 (a) of the Revenue Act of 1934. All of the facts have been stipulated and as stipulated are adopted as our findings of fact. Only those necessary to an understanding of the issue...
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