The Commissioner determined a deficiency of $28,000.12 in income and victory taxes for the calendar year 1943. The year 1942 is also involved because of the Current Tax Payment Act. The issues are (1) whether all the net income of a partnership is taxable to petitioner, and (2) whether the deficiency was determined within the time prescribed by statute.
FINDINGS OF FACT.
The petitioner, Joseph J. Morrison, is an individual and resides at Watertown, New York...
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