The respondent determined a deficiency of $29.15 in the petitioner's income tax for 1939. The petitioner claims that there was an overpayment of $824.31. The issue presented is whether the respondent erred in determining that the petitioner and his wife were not carrying on a certain ham business as a partnership during the taxable year and that all of the income from the business was taxable to petitioner.
FINDINGS OF FACT.
The petitioner is a resident...
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