Respondent determined a deficiency in income tax and an addition thereto for underestimation of estimated tax against petitioners for the year 1952 in the respective amounts of $1,283.77 and $1,022.23. The questions presented for decision are (1) whether Kenneth W. Daehler, employed as a salesman by a real estate broker, realized taxable income in the nature of a commission upon the purchase through his employer of real estate for his own account and (2) whether petitioners...
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