The respondent determined a deficiency in income tax for the taxable year 1945 in the amount of $21,264.63. The principal question is whether or not petitioner, as an author, is entitled to the benefit of section 107 (b) of the Internal Revenue Code.
FINDINGS OF FACT.
Petitioner, even as a child, was much interested in reading books based on travel and adventure. While attending high school and
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