By this proceeding petitioner contests respondent's determination of a deficiency of $1,313.81 in income tax for the year 1944. The only question is whether $4,000 received by petitioner is excludable from taxable income as a gift as petitioner contends, or is taxable as determined by respondent as either compensation for services or distribution of profits. Other adjustments are not contested.
FINDINGS OF FACT.
Petitioner filed a Federal income tax return...
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