The Commissioner has determined deficiencies in petitioner's income tax of $13,738.63 for the year 1940 and $19,466.53 for the year 1941. These deficiencies are mainly due to a determination made by the Commissioner expressed in his deficiency notice as follows:
It is held that the entire income of the alleged partnership, shown in the partnership returns filed for years 1940 and 1941 under the name of Francis A. Parker and Irene M. Parker, Co-Partners d/b/a/ Frank...
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