Memorandum Findings of Fact and Opinion
JOHNSON, Judge:
Respondent determined a deficiency of $1,567.08 in income tax for the year 1945. The question presented is whether or not petitioner, as an author, is entitled to the benefit of section 107 (b) of the Internal Revenue Code.
Respondent's disallowance of $250, allegedly paid as agents' commissions, is not in issue.
Findings of Fact
Petitioner filed his individual income tax return...
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