OPINION.
FAY, Judge:
In these consolidated proceedings, respondent determined deficiencies in income tax of $3,001.92 and $4,017.47 for the calendar years 1957 and 1958, respectively.
The only issues for decision are:
(1) Whether the petitioners, the grantors of a trust created in 1957, are taxable on the income of said trust for the years 1957 and 1958.
(2) Whether the petitioner Ralph L. Humphrey received dividend income...
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