Respondent determined a deficiency in petitioner's income tax for the calendar year 1941 in the amount of $8,914.35. This deficiency arises by reason of respondent's determination that the amount of $29,578.75 was received in the taxable year by petitioner from Anderson, Clayton & Co. of Houston, Texas, for services rendered by petitioner as the manager of the Osaka, Japan, branch of that company, and was income to him under section 22 (a) of the Internal Revenue Code...
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