MULRONEY, Judge:
The respondent determined a deficiency in income tax of the petitioner for the taxable year 1951 in the amount of $751.29. The single issue before us is whether petitioner, Elmer Irvin Trust, during the taxable year 1951, was an association taxable as a corporation, as determined by the respondent.
FINDINGS OF FACT.
Some of the facts were stipulated and are found accordingly.
On April 2, 1951, the Elmer Irvin Trust...
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