The Commissioner determined a deficiency of $5,860.25 in income tax for 1938, as the result of including in petitioner's gross income $20,955.61 received by his wife and minor sons in payment of rights petitioner had theretofore given them in a contract.
FINDINGS OF FACT.
The petitioner, a resident of Bethesda, Maryland, filed his 1938 income tax return at Baltimore, Maryland. The return was on the cash basis. His wife, Anne, filed a separate income tax...
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