Memorandum Findings of Fact and Opinion
TURNER, Judge:
The respondent determined deficiencies of $1,576.29 and $2,704.46 in the petitioner's income tax for 1939 and 1940, respectively.
The issues presented are the correctness of the respondent's action (1) in determining that the income received in 1939 and 1940 under a general insurance agency contract was taxable in its entirety to petitioner and not in part to his wife and three children; (2)...
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