Memorandum Findings of Fact and Opinion
VAN FOSSAN, Judge:
The respondent determined a deficiency of $3,920.59 in the petitioner's income tax liability for the year 1944.
The single issue is whether petitioner's wife was a partner in a partnership known as the Moore Metal Manufacturing Company during the taxable year and was taxable on her share of the partnership income, or whether such share was taxable to petitioner.
Findings of Fact...
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