Memorandum Findings of Fact and Opinion
TURNER, Judge:
The respondent determined a deficiency in income tax against petitioners in the amount of $3,069.94 for the year 1949. The only question for decision is whether legal fees received by Thomas Rosenberg in 1949, under contingent fee contracts, are reportable as income where it developed that the lower state court decree in 1948, which led to the payment...
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