The Commissioner determined deficiencies of $1,964.98, $1,107.02, and $1,641.62 in petitioner's income tax for 1937, 1938, and 1940, respectively, in part by adding to income reported, undistributed portions of the gross income of a testamentary trust of which petitioner was life beneficiary. The trustee applied such income to the payment of taxes, repairs, and operating expenses of a building deeded to the trustee in extinguishment of the transferor's liability for ground...
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