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1. Helvering v. Eubank, No. 205, SUPREME COURT OF THE UNITED STATES, October 25, 1940, Argued , November 25, 1940, Decided

OVERVIEW: Determination of a deficiency in income tax made by the Commissioner of Internal Revenue on renewal commissions assigned by a taxpayer was proper because the commissions were taxable as income of the assignor in the year when paid.

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