Respondent determined deficiencies in income tax against petitioner as follows: For 1938, $680.24; for 1939, $460.05; and for 1940, $550.23.
These deficiencies are chiefly the result of respondent's determination that petitioner is taxable, as the sole owner thereof, on all the net income of an unincorporated business operated during the taxable years under the style of Birmingham Electric & Manufacturing Co. No other adjustment is in controversy. Petitioner contests...
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