SCOTT, Judge:
Respondent determined deficiencies in petitioners' income tax for the calendar years 1953, 1954, 1955, and 1956 in the respective amounts of $36,958.95, $39,281.86, $25,666.01, and $31,047.73.
The issue for decision is whether the income reported in the years 1954, 1955, and 1956 by three trusts created by petitioners for the benefit of their minor son and daughter should be included in petitioners' income.
In the determination...
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