THIELKING v. COMMISSIONER

Docket No. 9418-83.

53 T.C.M. 618 (1987)

T.C. Memo. 1987-201

Armin F. and Gloria J. Thielking v. Commissioner.

United States Tax Court.

Filed April 14, 1987.


Attorney(s) appearing for the Case

Paul M. Thielking, for the petitioners. Rogelio A. Villageliu, for the respondent.


Memorandum Opinion

WELLS, Judge:*

Respondent determined deficiencies in petitioner Armin F. Thielking's Federal income taxes for taxable years 1978 and 1979 in the amounts of $1,612.40 and $9,279.20, respectively. Respondent determined a deficiency in both petitioners' Federal income taxes for the taxable year 1980 in the amount of $2,462.00. After concessions, the issues to be decided are: (1) whether commissions paid in connection...

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