The Commissioner determined a deficiency of $2,638.90 in income tax for 1940. The petitioner assails the inclusion in her gross income of income of a trust of which she was a beneficiary but received no distribution.
FINDINGS OF FACT.
The petitioner resides at Swampscott, Massachusetts. Her individual income tax return for 1940 was filed in Massachusetts.
On May 21, 1939, Aroline C. Gove, mother of petitioner, died testate. Lydia P. Gove, petitioner...
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