Respondent has included in the income of petitioner, under section 22 (a), the earnings derived from the operation of a cinema theatre known as Arcade Theatre, which gives rise to a deficiency in petitioner's income tax liability in the amount of $2,035.15 for the year 1941.
Petitioner filed his return with the collector for the district of Michigan.
FINDINGS OF FACT.
Petitioner is a resident of Detroit. During the taxable year he was married. His...
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