Memorandum Findings of Fact and Opinion
DISNEY, Judge:
This proceeding involves a deficiency in income tax in the amount of $5,817.58 for the year 1944. The issue is whether respondent erred in taxing to petitioner all of his distributive share of the earnings of the partnership of which he was a member, without any adjustment for the amount thereof to which, it is alleged, his wife was entitled. Alternative questions are whether the amount paid to the wife...
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