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October 04, 2003, Ozhigovo station, Naro-Fominsk district, Moscow region.
I think that these galls were formed by larvae of Agathomyia wankowiczii (Platypezidae) on Ganoderma applanatum (= G. lipsiense), host tree probably was Tlilia cordata.

There's a link to an article about this fly:
Eisfelder I, Herschel K (1967): Agathomyia wankowiczi Schnabl, die Zitzengallenfliege aus Ganoderma applanatum, Westf?lische Pilzbriefe Band 6. (http://wwwuser.gw...Bd_6_2.pdf).