The respondent determined a deficiency in the income tax of petitioner for the year 1947 in the amount of $390. The issues presented are whether the respondent is barred from determining the deficiency because of a prior refund and whether the amounts received in 1947 by the petitioner under a testamentary trust are taxable income.
FINDINGS OF FACT.
Mary R. Milleg, the petitioner, resides in Brooklyn, New York, and filed her Federal income tax return for...
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