“ The New York and Virginia statutes laying taxes upon incomes from trusts are substantially alike. They require trustees to report income received and where the trust is discretionary to pay the amount assessed upon the entire income; if the trust is an ordinary one each beneficiary is assessed upon the amount received by him. ”

“ Cohn v. Graves, 300 U.S. 308, 57 S.Ct. 466, 81 L.Ed. 668. The attempt to draw a controlling distinction between them and the present cause, we think has not been successful.
The challenged judgment must be affirmed. ”