PER CURIAM.
This appeal turns altogether upon whether the taxpayer and his wife actually formed a partnership or merely pretended to form one, the taxpayer remaining the owner of the business as he had been before. From the discussion of the evidence in the opinion of the Court below, it appears that it meant to find that they did not form a partnership, and the following passages can serve as findings to that effect. The "petitioner's evidence falls far short of...
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