Memorandum Findings of Fact and Opinion
LEECH, Judge:
This proceeding involves a deficiency in income tax for the calendar year 1943 in the amount of $5,012.50. The sole contested issue is whether the respondent erred in taxing the entire net income from an insurance business, operated in the name of R. C. Fleeman Agency, for the year 1943 to petitioner. The case was submitted upon oral testimony and exhibits...
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