Memorandum Findings of Fact and Opinion
The Commissioner determined a deficiency in income tax of $21,201.52 for the year 1944. The only question involved is whether income of a certain trust created by the petitioner in 1929 is taxable to him.
The facts were stipulated.
Findings of Fact
The petitioner resides at 2200 East Avenue, Rochester, New York. He filed his income tax return for the year 1944 with the collector of internal revenue...
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