Memorandum Findings of Fact and Opinion
The Commissioner determined a deficiency of $4,025.90 in income tax for 1938, holding that an amount, part of a tax assessment against petitioner, paid by his partners in settlement of a controversy between them, was taxable income to petitioner.
Findings of Fact
The petitioner, a resident of New York City, filed his income tax return for 1938 on a cash basis in the Second District of New York. Prior to December...
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