The respondent determined an income tax deficiency for 1942 in the amount of $2,023.61. The question is whether petitioner is entitled to the benefits of section 107 of the Internal Revenue Code in connection with income he received in the taxable year from an artistic work or composition.
Petitioner makes no contention that it was improper to determine the deficiency for the year 1942 rather than for 1943, nor does he raise any issue with respect to the statute of...
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