Respondent has determined deficiencies in petitioner's income tax for petitioner's fiscal years ended March 31, 1938 and 1939, respectively, in the amounts of $8,636.11 and $1,684.84, and a deficiency in excess profits tax for the year ended March 31, 1938 in the amount of $3,534.58.
The sole question presented is whether commissions on the sale of school books to the State of Georgia constitute income to petitioner in the year in which the sales were made or in the...
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