OPINION Raum, Judge: 1. Taxability of Vogues and Vanities Profits to Petitioner Pauline W. Aoh. — During the years 1954^58, profits in the amounts of $36,569.24, $40,663.64, $44,538.90, $41,777.51, and $45,297.28, respectively, were realized from Pauline’s operation of the dress business known as Vogues and Vanities in Cincinnati, Ohio. These amounts were reflected in the r…
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