The Commissioner determined deficiencies in income taxes of $2,291.50, $759.07, and $835.83 for the respective years 1937, 1938, and 1939. The questions involved are (1) whether the income of a trust created by Harold F. Jones for the benefit of his wife and children is includible in his gross income in the taxable years, and (2) whether the distributions from the so-called Los Mochis trust to Harold F. Jones, as beneficiary thereof, in the taxable years, constitute compensation...
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