Memorandum Findings of Fact and Opinion
The Commissioner has determined a deficiency in income tax for the calendar year 1945 in the sum of $3,178.19. The petitioner assigns as error the inclusion in his taxable income of his wife's distributable share of the profits of a partnership of which partnership both were members, together with two other persons.
Findings of Fact
During the year 1939 petitioner went to Florida from New York and engaged...
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