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KIMMELMAN v. COMMISSIONER

Docket No. 1392-76.

72 T.C. 294 (1979)

SIDNEY KIMMELMAN, A.K.A. SYDNEY OMARR, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed May 9, 1979.

Attorney(s) appearing for the Case

Howard C. Alphson, for the petitioner.

James D. Vandever, for the respondent.

SIMPSON, Judge:

The Commissioner determined deficiencies in the petitioner's Federal income taxes as follows:

Year                             Deficiency

1970 .............................  $10,026
1971 .............................   28,199
1972 .............................      322

The parties have settled or conceded certain adjustments. The issues left for decision are: (1) Whether a guaranteed payment within...

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