Memorandum Findings of Fact and Opinion
The Commissioner determined a deficiency of $3,597.89 in the petitioner's income tax for the calendar year 1941. The petitioner contends that one-half of the income from a retail shoe business for the last six months of 1941 was erroneously included in his income by the Commissioner, whereas it belonged to his son who was a partner in the business during that period.
Findings of Fact
The petitioner is an...
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