Partnership structure 2 cousins

[Robert Allen Lin]

My cousin and I are trying to build a rental portfolio in Houston. He's currently a licensed agent and I'm in the process of getting mine. During the entire process, I've been doing most of the analysis but he's the one who is licensed. We go through contracts and negotiations together as well for now as learning is a primary goal for both of us. This commission on our first deal will be used to lower purchase price. My question is how should we be thinking about purchase commissions and lease commissions? Each deal would more or less have an affect on the partnership depending on how we deal with commissions. My natural inclination would be to use commissions to reduce prices and avoid taxation or split 50 50. In an ideal partnership people bring complementary expertise and consider it their value add to the venture,  however we essentially do the same thing. Is there a fair way about this?