The respondent determined deficiencies in the income tax of petitioner in the amount of $4,390.45 for the year 1940 and $4,645.07 for the year 1941.
The sole question is whether the entire net income of a trust created by petitioner in 1919 constituted income taxable to petitioner under the provisions of section 22 (a), 166, or 167 of the Internal Revenue Code.
FINDINGS OF FACT.
Petitioner is a resident of Cincinnati, Ohio. His income tax returns...
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