The petitioners, residents of Louisiana, reported their income, in separate returns, for 1942, 1943, and 1944, on a community property basis. They reported, respectively, their shares of the income of their marital community. The Commissioner determined that each petitioner was taxable, in the taxable years, on one-half of the income of two groups of trusts known as the "Clay Trusts" and the "Burke Trusts"; and that the petitioners were not entitled to deduct in 1943 and...
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