Deficiencies in income taxes for the calendar years 1945, 1946, and 1947 in the respective amounts of $888.96, $1,232.59 and $3,171.16 are involved in these cases which are consolidated by agreement. After concessions made the single question presented is whether the income involved (from contracts with book publishers) is ordinary income or capital gain.
FINDINGS OF FACT.
The stipulated facts are so found.
The petitioner resides at 6947 Pershing...
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