BRUCE, Judge:
This proceeding involves a deficiency of $4,586.80 in income tax for the calendar year 1952. The sole issue is whether $10,000 presented to petitioner by the Japanese Chamber of Commerce of Southern California in behalf of the Japanese of California was a gift or compensation for services rendered. Certain concessions were made by petitioner.
FINDINGS OF FACT.
J. Marion Wright (hereinafter referred to as petitioner) and Alice...
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