Respondent determined deficiencies in income tax for the years 1941, 1943, and 1944 in the amounts of $411.26, $13,258.74, and $1,813.02, respectively. The year 1942 is also in issue by reason of the Current Tax Payment Act. The only questions are the propriety of respondent's inclusion in petitioner's taxable income of the annual improvements in an account recording net sales commissions due him; and the year in which the account's 1942 balance should be taxed. Other adjustments...
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