Memorandum Findings of Fact and Opinion
The Commissioner determined deficiencies in petitioner's individual income taxes for the calendar years 1939, 1940 and 1941, in the amounts of $8,123.03, $9,809.90 and $8,887.80, respectively, resulting from the inclusion in his taxable income for those years of the entire amount of income resulting from the operation of a business which petitioner contends is carried on by a partnership composed of himself and his wife.<...
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