HOYT, Judge:
Respondent determined a deficiency in petitioner's income tax for 1960 in the amount of $5,334.85. The only question presented for our decision is what portion of a $22,000 cash bonus earned by petitioner in 1960 for signing a professional baseball contract is deductible as the reasonable value of services actually performed by petitioner's father.
FINDINGS OF FACT
The stipulated facts...
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