Memorandum Findings of Fact and Opinion
DISNEY, Judge:
This case involves income and victory taxes for the year 1943. A deficiency of $10,484 was determined by the Commissioner and the entire amount thereof is in dispute. The single question presented is whether the petitioner received a gift, or, on the contrary, compensation for past services rendered when on October 30, 1942, he received $19,500 from Standard Car Finance Corporation, hereinafter sometimes...
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