The Commissioner determined a deficiency for the fiscal year ended June 30, 1941, of $24,757.18 in petitioner's income tax liability, and deficiencies for the fiscal period ended November 30, 1941, of $6,810.31 in petitioner's declared value excess profits tax liability and $95,353.41 in petitioner's excess profits tax liability.
The issues for decision are (1) whether commissions paid by petitioner to a manufacturer's agent were ordinary and necessary expenses; ...
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