ROBB, Associate Justice.
Appeal from a decision of the Board of Tax Appeals (18 B. T. A. 923) affirming a determination of the Commissioner of Internal Revenue under which attorney's fees and earnings of appellant were held to be income and taxable to him under the Revenue Act of 1921 (chapter 136, 42 Stat. 227).
Appellant is a lawyer and a member of the firm of Luce & Kipp, of Rutherford, N. J. On January 1, 1920, he executed an instrument which recited...
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