Memorandum Findings of Fact and Opinion
Respondent has determined deficiencies in petitioner's income tax for the calendar years 1940 and 1941 in the respective amounts of $8,031.94 and $242.10. Several issues were raised by the petition herein but on only one was evidence adduced at the hearing. That issue is whether respondent erred in disregarding for tax purposes the existence of a partnership purportedly formed in 1940 by petitioner and his daughter to continue...
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