Memorandum Findings of Fact and Opinion
The Commissioner determined deficiencies of $2,851.11 and $20,500.04 in income taxes for 1941 and 1943. The sole issue is whether all or only one-half of the income of the business of conducting the Chamberlin Cafeteria is taxable to the petitioner.
Findings of Fact
The petitioner filed returns for the years in question with the collector of internal revenue at Baltimore, Maryland.
The petitioner...
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