Memorandum Findings of Fact and Opinion
HILL, Judge:
Respondent determined a deficiency in the income tax of each petitioner for the year 1941 in the amount of $9,835.08. The question is whether certain income reported as trust income is taxable to petitioners. Petitioners filed separate returns for 1941 on a community basis with the collector of internal revenue for the sixth district of California at Los Angeles. The cases were consolidated at the hearing...
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