Memorandum Opinion
TURNER, Judge:
Respondent determined deficiencies in income tax against petitioner for the calendar years 1943, 1944 and 1945 in the respective amounts of $5,009.45, $3,492.63 and $3,749.78. The only question remaining for determination is whether the life beneficiary of a spendthrift trust is subject to tax upon that part of the income of the trust paid to the beneficiary's granddaughter at the direction of the beneficiary. All the facts...
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