Respondent has determined a deficiency in the income tax liability of petitioner for the calendar year 1941 in the amount of $19,869.04. Certain adjustments have been conceded. Two issues, however, remain for decision. One relates to the inclusion in petitioner's gross income of all the rents derived from real property owned in the names of petitioner and his wife. The other issue is whether petitioner, and not his wife, was taxable on one-half of the income of a partnership...
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