WESLEY E. BROWN, District Judge.
This is an action to recover the sum of $7,655.29 paid as deficiency income tax and assessed interest for the years 1957 and 1958.
There are two unrelated issues to be decided by the Court.
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, Loren R. Humphrey, received dividend income in 1957 in the...
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