STERRETT, Judge:
The respondent determined deficiencies in petitioners' Federal income tax for the taxable years 1964, 1965, and 1966 in the respective amounts of $24,852.27, $30,843.80, and $42,878.31.
The issues presented for determination are:
(1) Whether the six trusts created by petitioners for the benefit of their children and grandchildren are bona fide partners in A. K. Co., a limited partnership.
(2) Whether the trusts are controlled...
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