NOONAN, Circuit Judge:
Albert Nathaniel Baxter (Baxter) and his wife, Cleo Beatrice Baxter, appeal the decision of the Tax Court upholding the Commissioner of Internal Revenue's assessment of a deficiency in their 1978 tax return. We reverse in part and affirm in part.
The First Issue: The Constructive Receipt of Income
Baxter received in January 1979 a check for $13,095 from Peter J. Veith. The check was for commissions earned by Baxter in 1978...
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