Memorandum Findings of Fact and Opinion
The Commissioner determined a deficiency of $35,849.05 in the petitioner's income tax for the calendar year 1941. The petitioner contends that his wife and four minor children were partners with him and his cousin in the conduct of a business from June 10, 1941 to the close of that year and that the Commissioner erred in failing to recognize them as partners for income tax purposes.
Findings of Fact
The petitioner...
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