Memorandum Findings of Fact and Opinion
ARNOLD, Judge:
The respondent determined a deficiency in income tax for 1941 in the amount of $2,769.79 upon the theory that petitioner operated the business as a sole proprietorship. Petitioner challenges this determination and alleges that his wife owned a one-half interest in the manufacturing and farming business in question.
Findings of Fact
Petitioner and his wife, Esther Lena Croft, were married...
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