Memorandum Findings of Fact and Opinion
SMITH, Judge:
This is a proceeding for the redetermination of a deficiency in income tax for 1941 in the amount of $1,596.89. The question in issue is whether a business conducted under the name of Noblesville Rendering Co. was a partnership during the taxable year recognizable for income tax purposes.
Findings of Fact
Petitioner is a resident of Noblesville, Ind. His income tax return for 1941 was...
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