WILKERSON, District Judge.
Section 213 of the Revenue Act of 1921, c. 136, 42 Stat. 227, 238, requires that for income tax purposes there shall be included "gains, profits, and income derived from * * * compensation for personal service * * * or sales, or dealings in property, whether real or personal, growing out of the ownership or use of or interest in such property; * * * or gains or profits and income derived from any source whatever."
That section also...
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