Respondent has determined deficiencies in petitioner's income tax for the years 1938, 1939, 1940, and 1941 in the total amount of $33,505.59. Of the deficiencies thus determined that part is here in issue which arose by reason of respondent's determination that the income from ten trusts created by petitioner was includible in petitioner's gross income for the taxable years.
FINDINGS OF FACT.
A written stipulation of facts has been filed herein. We find...
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