Memorandum Findings of Fact and Opinion
This case concerns an income tax deficiency for 1941 in the amount of $1,618.24 which arises from respondent's action in including in petitioner's income amounts reported by his wife and daughter as their shares of partnership income. The issue for decision is whether in the taxable year a bona fide partnership existed between petitioner and his wife, petitioner having conceded on brief that the partnership should not...
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