The respondent has determined income tax deficiencies of $5,464.45 for 1940 and $9,693.84 for 1941. The only question in issue is whether there was a partnership between petitioner and his wife, the wife acting as trustee for their two daughters.
FINDINGS OF FACT.
Petitioner is a resident of Jacksonville, Florida. He filed his income tax returns for 1940 and 1941 with the collector of internal revenue for the district of Florida, at Jacksonville.
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.
