MARIS, Circuit Judge. The issue presented on this appeal is whether all or only one-thirteenth of the net income of a trust fund created by the will of the plaintiff’s deceased husband is taxable, for income tax purposes, against her. The dispute arises out of the following facts: The testator, Edward A. Gallagher, a resident of Philadelphia, Pennsylvania, died on March 19, 1942, survived by his widow, wh…
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