This case involves income tax for the calendar year 1943. Deficiency was determined in the amount of $513.91. The issue remaining for consideration is whether the petitioner is entitled to deduct from income from a trust of which she was beneficiary expenses incurred by the fiduciary of the trust. A portion of the facts have been stipulated. We adopt the stipulation and find the facts therein set forth. So far as deemed necessary to examination of the question presented,...
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