The Commissioner determined a deficiency in petitioner's income and victory taxes for the year 1943 in the amount of $5,214.14, and petitioner claims a refund in the amount of $2,243.84. The principal question for determination is whether petitioner is entitled to apply the provisions of section 107 of the Internal Revenue Code, as amended, to the salary of $20,000 she received from Countess Mara, Inc., in 1943. If this question is answered in the affirmative, then we must...
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