The respondent determined a deficiency of $1,715.16 in the petitioner's income tax for 1944. The issues presented by the pleadings are (1) whether an amount of $25,000 received by the petitioner during the taxable year as an award for a plan submitted by him in a competition conducted by a business corporation was compensation or a gift, and (2) whether deductions of $2,500, $150, and $67.50 taken by the petitioner as expenses incurred for editorial assistance, travel, and...
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