MATTHES, Circuit Judge.
The question is whether the amounts paid by Shu-Stiles, Inc., a Missouri corporation, to discharge a fine imposed upon petitioner, who was a shareholder and the president of the corporation, constitute income taxable to petitioner under § 22(a), § 115(a) Internal Revenue Code, 1939, 26 U.S.C.A. §§ 22(a) 115(a), § 61, § 316 Internal Revenue Code, 1954, 26 U.S.C.A. §§ 61, 316. The Tax Court sustained respondent...
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