Memorandum Opinion
WELLS, Judge:
Respondent determined deficiencies in petitioner Armin F. Thielking's Federal income taxes for taxable years 1978 and 1979 in the amounts of $1,612.40 and $9,279.20, respectively. Respondent determined a deficiency in both petitioners' Federal income taxes for the taxable year 1980 in the amount of $2,462.00. After concessions, the issues to be decided are: (1) whether commissions paid in connection...
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