The Commissioner determined for the calendar year 1943 a deficiency in income tax of $701.29 and a 5 per cent addition thereto in the amount of $71.18 for negligence. The petitioners assign as error the action of the Commissioner in adding $1,875.21 to income as reported for 1942 and $1,282.97 to income as reported for 1943 to represent the petitioner's share of the income of a joint venture.
FINDINGS OF FACT.
The petitioners are Dennis and Julia Halkias...
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