OPINION.
BLACK, Judge:
This proceeding involves a deficiency in income tax for the calendar year 1941 in the amount of $47,008.96. The deficiency is the result of an addition of $67,500 to petitioner's net income as disclosed by his return for 1941, which respondent, in a statement attached to the deficiency notice, explained as follows:
EXPLANATION OF ADJUSTMENT
(a) It has been determined that the combined income from four trusts...
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