Memorandum Findings of Fact and Opinion
The Commissioner determined deficiencies in income tax of $85,527.19 for 1943 and $100,547.32 for 1944. The only issue for decision is whether the petitioner is taxable with all or only 14 per cent of the net income of a business allegedly operated by a partnership consisting of the petitioner, his wife, and three trusts for the benefit of his children.
Findings of Fact
The petitioner filed his individual...
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