Memorandum Findings of Fact and Opinion
LEECH, Judge:
Respondent has determined a deficiency in income tax for the calendar year 1943 in the sum of $95,076.01. The year 1942 is involved because of the provisions of the Current Tax Payment Act of 1943. The issue is whether petitioner reported the entire amount of his one half of the partnership net income of a business known as the Newport Liquor Store for the taxable year, 1943.
Findings of Fact...
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