MURRAH, Circuit Judge.
The first question presented by this appeal is whether the petitioner taxpayer and his wife were business partners for income tax purposes during the taxable year 1943. The Commissioner determined that they were not, and the Tax Court affirmed. Another question is whether salary earned by the petitioner from a corporation, of which he was president, from July 1, 1941 to February 28, 1943, but left in the corporation as working capital until...
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