BRUCE, Judge:
The respondent determined a deficiency in income tax of the trust in the amount of $413.44 for the calendar year 1960. The sole issue for decision is whether the value of certain stock distributed to the trust was taxable as a dividend. Some facts are stipulated.
FINDINGS OF FACT
The stipulated facts are found and the exhibits to the stipulation are incorporated by this reference.
The petitioner is a trust established...
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