Memorandum Findings of Fact and Opinion
JOHNSON, Judge:
Respondent determined a deficiency of $7,521.92 in petitioner's income tax for the calendar year 1946.
The issues presented are these:
(1) Whether $30,000 received by petitioner in connection with an option and sale of certain corporate stock was a commission paid him for his services in making the sale, and hence was ordinary income, as determined by the Commissioner, or whether it...
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