The respondent determined deficiencies in petitioners' income tax for the taxable years 1949 and 1950 in the total amount of $226.54. This amount has been reduced by concessions on both sides relating to the deductions attributable to petitioner's wife.
The questions we have to decide are whether petitioner Frank Fisher's performance of duties as a State circuit court judge in Indiana constituted the performance of services as an employee within the meaning of section...
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