Memorandum Findings of Fact and Opinion
HARLAN, Judge:
This case involves deficiencies in income tax for the calendar years 1940 and 1941 in the respective amounts of $655.10 and $6,457.66. Three issues are raised by the pleadings. They are whether the Commissioner erred: (1) In determining that petitioner's wife was not a partner with him and their adult son during the taxable years; (2) In determining that a salary of $7,200 from the partnership should...
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