These proceedings involve proposed deficiencies in income tax for the years 1938, 1939, 1940, and 1941 in the respective amounts of $482.59, $25,751.73, $55,339.05, and $16,541.27. The principal issue is whether petitioner and his wife were members of a partnership engaged in the business of operating slot machines during the years 1939, 1940, and 1941. Other issues are: (1) Whether $500 paid in 1938 toward defraying
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