Memorandum Findings of Fact and Opinion
HILL, Judge:
The Commissioner determined deficiencies of $4,134.55 and $3,476.26 in the income taxes of Byron C. Hanna and Daisy May Hanna, respectively, for the calendar year 1940. The sole question presented for our determination is whether respondent erred in denying application of section 107 of the Internal Revenue Code.
Findings of Fact
Byron C. Hanna and Daisy May Hanna, the petitioners, were...
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