This proceeding involves a deficiency of $36,897.15 in income tax determined for the calendar year 1937 against Harry A. Kaufmann and his wife, Florence Kaufmann. Because such deficiency concerns only the income of the husband, Harry A. Kaufmann, he will be referred to hereinafter as petitioner.
The question presented is whether there should be included in petitioner's income for 1937 the amount of $115,767.60 as ordinary income, under section 22 (a) of the Revenue...
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