Memorandum Findings of Fact and Opinion
HARRON, Judge:
The respondent determined a deficiency in income and victory tax for the year 1943 in the amount of $17,660.40. He has determined that a valid partnership did not exist in 1942 and 1943 consisting of petitioner and his two sons, Louis and Saul, and that petitioner is taxable upon all of the earnings for 1942 and 1943 of the business involved. Because of the "forgiveness" feature of section 6 of the Current...
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