Memorandum Findings of Fact and Opinion
HILL, Judge:
Respondent determined a deficiency in petitioner's income tax liability for 1940 in the amount of $839.50. An issue with respect to automobile expense and depreciation was abandoned by petitioner at the hearing. The remaining question is whether the income of certain trusts is taxable to petitioner. Petitioner filed his return for 1940 with the collector of internal revenue for the sixth district of California...
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