Memorandum Findings of Fact and Opinion
OPPER, Judge:
By this proceeding petitioner challenges portions of deficiencies of $1,853.90 and $1,757.56 determined in his income tax for the years 1939 and 1940, respectively.
The sole question presented is whether petitioner and his wife conducted a business as a partnership recognizable as such for income tax purposes during the years in question.
Findings of Fact
Peter F. Loftus, petitioner...
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