The Commissioner determined a deficiency of $85,854.30 in petitioner's income and victory tax for 1943 by adding to income reported one-half of the profits of a dairy business, operated by himself and wife under a partnership agreement, which half he contends was income of the wife and taxable to her.
FINDINGS OF FACT.
Petitioner, a resident of Columbia, South Carolina, filed a separate income tax return for 1943 with the collector of internal revenue for...
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