This case involves income taxes for the calendar years 1941 and 1943. Deficiencies were determined in the amounts of $712.33 and $2,784.84, respectively. The year 1942 is involved only because of the Current Tax Payment Act. The single question presented is whether, under section 22 (a) of the Internal Revenue Code, income of an alleged trust was properly included in that of the petitioners. A stipulation of facts which was filed is adopted by reference, and the facts therein...
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