Memorandum Findings of Fact and Opinion
IRWIN, Judge:
Respondent determined a deficiency in petitioner's income taxes for the taxable year 1973 in the amount of $6,380.37. Due to concessions, the only issue remaining for our consideration is whether petitioner is entitled to reduce the gain from the sale of his inventory by a $4,500 payment made to an agent for the purchaser.
Findings of Fact
Some of the facts have been stipulated and are...
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