The Commissioner determined deficiencies in the petitioner's income tax of $1,593.52 for 1939, $4,071.46 for 1940, and $4,429.51 for 1941. An agreement of counsel as to other items leaves as the only issue for decision the question of whether the income of a trust for these three years was taxable to the petitioner under section 166 or section 22 (a) of the Internal Revenue Code.
FINDINGS OF FACT.
The petitioner is an individual who filed his returns for...
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