Memorandum Findings of Fact and Opinion
Respondent determined a deficiency in petitioner's income and victory taxes for the calendar year 1943 in the amount of $45,882.39. The calendar year 1942 is also involved because of the Current Tax Payment Act of 1943.
The issue which is determinative of all the assignments of error raised by petitioner is whether a valid business partnership is to be recognized as existing between petitioner and his wife during the...
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