Respondent determined deficiencies in the income tax of petitioner for the calendar years 1944, 1945, and 1946 in the respective amounts of $2,179.86, $9,541.62, and $12,735.10. The principal question raised in this proceeding is whether respondent erred in taxing to petitioner the entire net income of the Morris Cohen Trust in 1944, 1945, and 1946. A subsidiary question involves a medical expense deduction taken by petitioner in 1946 which respondent disallowed.
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