The Commissioner determined deficiencies in income tax for 1946 of $2,078.02 against Joseph Salzman and $2,069.16 against Harry Salzman. The only issue for decision is whether the partnership in which these two petitioners were equal partners was entitled to deduct $7,142.42 paid into the Treasury of the United States for violations of the Emergency Price Control Act of 1942.
FINDINGS OF FACT.
The petitioners filed their returns for 1946 with the collector...
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