The respondent has determined a deficiency of $3,589.07 on the joint income and victory tax return filed by the petitioners for 1943. The year 1942 is also before us by reason of the Current Tax Payment Act of 1943. The questions here in controversy are whether section 107, Internal Revenue Code, is applicable to the commissions received by Harry Boverman on policies of insurance which he sold in 1941, and the deductibility of certain expenses claimed in the return.
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