Memorandum Findings of Fact and Opinion
HARRON, Judge:
Respondent determined deficiencies in income tax in the amounts of $6,369.20 and $3,476.45 for the years 1939 and 1940, respectively. Petitioner assails the inclusion in his income of the income of two trusts created by him for the benefit of his two children.
The returns were filed with the collector for the district of Oregon.
Findings of Fact
Petitioner resides in Portland...
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