Respondent has determined deficiencies in the income tax liability of Eleanor M. Funk for the years 1938 to and including 1941 in the respective amounts of $1,346.91, $18,109.65, $25,154.24, and $32,583.62. The notice of deficiencies for the years 1938 and 1939 was mailed more than three years after the returns for those years were filed. It is not disputed, however, that if the income from four trusts set up by petitioner's husband was properly includible in petitioner's...
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