Petitioner contests the determination of a deficiency in his income tax for 1941 in the amount of $792.91. The only question in issue is whether the petitioner is taxable upon 5/24 of the net income of a business carried on under the name of S. Delp's Sons or upon 6/24, as determined by the respondent.
FINDINGS OF FACT.
The petitioner is an attorney at law and resident of Pittsburgh, Pennsylvania. He filed his income tax return for 1941 with the collector...
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