Memorandum Findings of Fact and Opinion
WILES, Judge:
Respondent determined the following deficiencies in petitioners' Federal income taxes:
Year Deficiency 1974 ............ $ 9,580.61 1975 ............ $12,188.60
The sole issue for decision is whether the amounts paid during the years 1974 and 1975 to Fenn Service Center, Inc., and Russell Fenn III by Fenn and Sons, Inc., of which petitioner Russell Fenn...
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