Memorandum Findings of Fact and Opinion
COHEN, Judge:
Respondent determined deficiencies in and an addition to the income tax of petitioner as follows:
Tax Year Addition to Tax Ended Deficiency Sec. 6651(a)(1) 9/30/89 $ 82,739 -- 9/30/90 174,207 $8,710
After concessions, the issues for decision are whether deductions claimed by petitioner for salary...
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