Memorandum Findings of Fact and Opinion
DISNEY, Judge:
The Commissioner determined a deficiency in income tax for 1940 and 1941, in the amounts of $8,441.99 and $22,589.79, respectively, in declared value excess profits tax for 1941, in the amount of $6,124.01, and in excess profits tax for 1941, in the amount of $2,371.68. The question involved is whether the income of an alleged co-partnership for the years 1940 and 1941 was includible in the petitioner...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.
