Memorandum Findings of Fact and Opinion
The Commissioner determined deficiencies in income and victory tax of $6,438.03 and $5,523.51 for 1943 and 1944. The only issue is whether the petitioner and his wife had a valid partnership so that only one-half of the income of their jewelry store business was taxable to the petitioner.
Findings of Fact
The petitioner filed his individual income tax returns for 1943 and 1944 with the collector of internal...
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.
