Respondent determined a deficiency in the income tax of W. P. McJunkin, deceased, for the taxable year 1944 in the amount of $6,663.67.
The issue for decision is whether the compensation which the decedent received in the year 1944 for services rendered by him as a trustee constituted at least 80 per cent of the total compensation which he received for such services over a period of approximately 10 years, so as to make available the benefits of section 107 (a) of...
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