SIMPSON, Judge:
The respondent determined a deficiency of $291,662.85 in the petitioner's income tax for 1959. However, at the trial the respondent increased the deficiency by alleging that the petitioner earned an additional $42,600 in 1959. The issues remaining for decision are: (1) Whether the petitioner, who arranged for the Dorsey Corp. to acquire a trailer-manufacturing business, received compensation when he was allowed to acquire Dorsey stock for less...
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