The respondent has determined an income tax deficiency of $22,419.98 for 1940. The principal amount, and contested portion, of the deficiency results from the inclusion in petitioner's gross income of all of the profits of a furniture business which petitioner and his wife reported in equal shares as partnership income.
FINDINGS OF FACT.
Petitioner is a resident of Uniontown, Pennsylvania. He filed his income tax return for 1940 with the collector of internal...
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