MULRONEY, Judge:
The respondent determined deficiencies in petitioner's income tax for the years 1953, 1954, and 1955 in the amounts of $672.63, $2,938.13, and $2,782.92, respectively.
Petitioner is the beneficiary of a testamentary trust and thus required to report trust income distributed or distributable to her, including rents from land decedent had leased on a long-term lease, and on which the lessee had built a building. The questions are:
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