Memorandum Findings of Fact and Opinion
LEECH, Judge:
This proceeding involves deficiency in income tax for the year 1940 in the sum of $3,870.33.
The issue is whether the petitioner is entitled to a deduction of the sum of $10,248.82 allegedly paid to his wife as her share of the earnings of a loan business which he operated. The case was submitted on oral testimony and documentary proof.
Findings of Fact
The petitioner is an individual...
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