Memorandum Findings of Fact and Opinion
An income tax deficiency of $26,000.28 for the calendar year 1941 has been determined by respondent against petitioner. The main question at issue is whether petitioner in that year was carrying on business in partnership with his wife within the meaning of the income tax laws. Subsidiary questions are whether respondent properly held that business income was understated by an amount of $335.17 and whether he properly disallowed...
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