OPINION.
ARUNDELL, Judge:
These cases involve income tax deficiencies for the calendar year 1949 of $18,251.34 in the case of petitioners James C. Senter and Susan B. Senter and $26,773.29 in the case of petitioner Anthony Foster McKissick. The issues involved in the first case are whether the amounts of $2,221.03 and $4,774.06 received from two trust estates by Susan B. McKissick (now Senter) on January 5 and April 5, 1949, respectively, and an amount...
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