In this proceeding respondent has determined a deficiency in petitioner's income tax for the year 1940 in the sum of $1,280.69. This deficiency arises by reason of respondent's determination that a certain payment made to petitioner during that year by the trustees of a testamentary trust created by her deceased husband should be included in her gross income for the taxable year.
FINDINGS OF FACT.
The parties have...
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