This case involves income tax for the taxable year 1940. The petitioners are nonresident aliens, not engaged in trade or business within the United States and not having an office or place of business therein. The Commissioner determined a deficiency of $77.61. The petitioners claim they are entitled to a refund of $1,797.50.
Four questions are raised by the parties: (1) Whether the petitioners are taxable on the sum of $10,000 received from McFadden Publications...
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