Memorandum Findings of Fact and Opinion
The Commissioner determined a deficiency of $54,996.84 in income and victory tax of the petitioner for the calendar year 1943. The only issue for decision is whether the Commissioner erred in adding to the petitioner's income $63,689.44, which the petitioner contends is taxable not to him but his two partners, his wife and his son.
Findings of Fact
The petitioner filed his individual return for 1943 with...
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