HUTCHESON, Chief Judge.
The commissioner determined deficiencies in petitioners' income taxes for the calendar years 1944 and 1945, mainly due to his conclusion that no valid partnership for income tax purposes existed between petitioner Ray L. Batman and his minor son, Gerald.
The tax court, upon a petition for redetermination, sustained this determination and failed to reduce substantially the deficiencies found.
Petitioners, constituting a Texas...
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