The Commissioner determined a deficiency in the petitioner's income tax for 1941 in the amount of $30,486.35. The only question for determination is whether the Commissioner erred in taxing to the petitioner all of the 1941 income of a machinery, equipment, and repair business, or whether he should have recognized a family partnership in which the petitioner's wife and their four children each had a one-sixth interest.
FINDINGS OF FACT.
The petitioner has...
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