PARKER, Chief Judge.
This is an appeal in a tax case involving income tax for the year 1950. Taxpayers are husband and wife, who were married in 1944, and who filed a single return jointly under the provisions of section 51(b) of the Revenue Act of 1948. The controversy arises with respect to an item of income amounting to $54,154.62 collected by the husband, an attorney at law, in the year 1950, but representing more than 80% of the payment for services performed...
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