The Commissioner determined deficiencies in petitioner's income taxes of $2,355.08, $5,842.98, and $6,098.19 for 1939, 1940, and 1941. The deficiencies are the result principally of the inclusion in petitioner's taxable income of income attributable to a one-fourth interest in a business transferred by petitioner to himself as trustee for the benefit of his wife. The Commissioner makes claim for increased deficiencies for 1940 and 1941 of $12,022.10 and $12,694.08, based...
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