This proceeding involves deficiencies in income tax for the calendar years 1939 and 1940 in the amounts of $7,188.85 and $10,467.06, respectively. The only question is whether petitioner is taxable on all of the profits from a wholesale beer business which he and his wife operated as equal partners, or whether the profits are taxable one-half to him and one-half to his wife.
FINDINGS OF FACT.
Petitioner is a resident of Grand Rapids, Michigan. He filed his...
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