PER CURIAM.
The Commissioner of Internal Revenue determined a deficiency in the income tax of respondent, Earle F. Johnson, for the year 1935, in the amount of $31,534.38. The Board of Tax Appeals reduced this deficiency assessment to $594.47; and the Commissioner has petitioned this court for review.
The sole question to be determined is whether the respondent taxpayer received, within the purview of Section 115(c) of the Revenue Act of 1934, 26 U.S.C.A....
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