The Commissioner determined a deficiency of $62,530.14 in income tax for 1937. Petitioner assails the inclusion in his income of the income of a trust created by him for the benefit of his children.
FINDINGS OF FACT.
Petitioner, a resident of Buffalo, New York, filed his income tax return for 1937 in the twenty-eighth collection district of New York.
Petitioner has a wife and two children, Seymour H. Knox, III, born March 9, 1926, and Northrup R...
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