DOBIE, Circuit Judge.
This is an appeal by E. L. Collamer, Sr., (hereinafter called taxpayer) from a decision of the Tax Court of the United States upholding the refusal of the Commissioner of Internal Revenue to recognize the existence of a partnership relation between taxpayer and his wife, in the operation of a moving picture theatre. Accordingly, the total income from the theatre for the calendar years 1943 and 1944 was held to be taxable to the taxpayer, against...
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