This proceeding involves deficiencies in income tax for the calendar years 1944 and 1945 in the respective amounts of $24,821.01 and $23,839.04. The issues presented are:
1. Did respondent err in determining that petitioner's three daughters were not bona fide partners in the Joe Lynch business for Federal income tax purposes for the years 1944 and 1945 and that the entire net income of the business for those years was includible in petitioner's income?
2...
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