Memorandum Findings of Fact and Opinion
The Commissioner determined a deficiency in income tax of $22,757.57 for the year 1943. The only question involved is whether all the income for 1943 from the business conducted under the name of Gaidry Motors, an alleged family partnership, is taxable to petitioner under section 22 (a), I. R. C
Findings of Fact
The facts were all stipulated and in so far as material, are as follows:
The petitioner...
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