L. HAND, Circuit Judge.
This case comes up upon a petition to review an order of the Board of Tax Appeals, assessing a deficiency against the taxpayer in his income tax for the year 1933; the only question is whether he received as ordinary income the amount which the Commissioner added. The stipulated facts were as follows. The taxpayer was president of a publishing company from 1916 to 1933, under a contract which entitled him to twenty per cent of its earnings...
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