Memorandum Findings of Fact and Opinion
The respondent determined a deficiency in income tax for the year 1943 in the amount of $2,839.13. The sole question is whether or not petitioner's wife was a partner within the meaning of the income tax law and entitled to return for taxation her share of the income.
Findings of Fact
Petitioner is an individual and a resident of New York, who filed his returns with the collector of internal revenue for the...
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