L. HAND, Circuit Judge.
Sommers, the taxpayer, seeks to reverse an order of the Tax Court which assessed a deficiency in his income tax for the year, 1944. The Commissioner included in his income the whole of Sommers' distributive share of the profits of a firm, called Deauville Bags, of which he was one of three partners; and Sommers asserts that it was improper to include more than one half the share, because the other half was the income of his wife. The judge...
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