The respondent determined a deficiency in petitioner's income tax for the calendar year 1941 in the amount of $10,149.16. There are two issues presented:
(1) Should petitioner include in his gross income for 1941 the amount attributed to his wife as her distributive share of the net income of the partnership of Martin H. Ray & Associates?
(2) Did the receipt of $8,000 by petitioner to reimburse him for expenses incurred and paid in an effort to procure...
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