McLAUGHLIN, Circuit Judge.
The question in this case is whether a real partnership, within the meaning of the federal revenue laws, existed between the taxpayer and his wife. The Tax Court held that it did not.
Petitioner and his wife were married in 1919. He was then a bench hand employed in the jewelry trade. His rate of pay was 65¢ an hour. He testified that he "* * never made enough money to carry a home along." Mrs. Ardolina had worked in a factory...
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