NIMS, Judge:
Respondent determined deficiencies in petitioners' income tax for the years 1974 and 1975 in the respective amounts of $25,375.46 and $34,195.77. The issue for decision is whether income attributable to petitioner Daniel F. Keller's medical practice is taxable to him instead of his wholly owned professional corporation.
Some of the facts have been stipulated. The stipulation...
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