This proceeding involves deficiencies in income tax determined against Amelia J. Taylor (hereinafter referred to as petitioner) for the calendar years 1946 and 1947 in the amounts of $8,169.19 and $101,892.14, respectively.
The issues to be decided are: (1) Whether petitioner is taxable upon the profits from commodity trading accounts which were maintained by her in the names of relatives during the years 1946 and 1947; (2) if so, whether petitioner is entitled to...
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