Memorandum Findings of Fact and Opinion
The petitioner contests a deficiency in his income tax for the calendar year 1941 in the amount of $2,385.80. Questions in issue are (1) whether the petitioner is liable to income tax upon a share of the earnings of a partnership of which the petitioner's wife purported to be a partner, and (2) whether the respondent erred in adding to petitioner's gross income the sum of $900 received by him as an allowance for business expenses...
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