Memorandum Findings of Fact and Opinion
The Commissioner determined deficiencies in income tax in the amounts of $916.70 and $1,516.72 for the years 1949 and 1950, respectively.
The questions for decision are (1) whether the costs and expenses attributable to furnishing meals and lodging to the resident co-partners of a hotel business were properly eliminated by the Commissioner in computing ordinary net income of the partnership and (2) if so, the proper...
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