L. HAND, Circuit Judge.
This appeal concerns an assessment for deficiency in the income tax of the taxpayer for the year 1941. The question is whether a part of the income from his business as a wholesale and retail seller of gasoline, oil and automobile accessories should be included in his sister's income, or in his. The facts as the Tax Court found them are not in dispute, and the substance of them is as follows. The taxpayer lived in Utica where he owned and conducted...
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