The respondent has determined deficiencies in income tax against the petitioner for the years 1937, 1938, and 1939 of $184.17, $153.07, and $170.97, respectively. The issue to be decided is whether the business of selling shoes on a commission was conducted by the petitioner as an individual enterprise or by a partnership consisting of the petitioner and his wife.
FINDINGS OF FACT.
The petitioner is an individual and resides at 21 Ridgetop Drive, Richmond...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.