Respondent determined deficiencies in petitioner's income tax liability for the taxable years 1943, 1944, and 1945 in the respective amounts of $722.92, $738.81, and $2,357.76. These deficiencies involve three issues raised by the pleading:
(1) Whether payments received by petitioner in the above years in the respective amounts of $4,478.20, $5,602.10, and $6,545.56 constitute compensation for services and thus are taxable as ordinary income as determined by respondent...
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