HENRIOD, Chief Justice:
Appeal from a Tax Commission order assessing some taxes allegedly due for income tax delinquencies for the four years 1969-1972 aggregating $287 (No penalties were assessed). Affirmed, with no costs.
Petitioner insists that his wife was a party to some kind of business association, — not a partnership. No returns were filed as such, — but appellant insists that the parties to the joint or unjointed adventure could allocate...
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