Memorandum Findings of Fact and Opinion
In this case the Commissioner determined a deficiency of $13,575.54 in petitioner's income and victory tax for the year 1943. The deficiency is based on adjustments made for both the years 1942 and 1943 and includes the unforgiven portion of the 1942 assessment.
The deficiency arises out of the refusal of the Commissioner to recognize Pearle L. Rees as a partner in the firm known as the Syracuse Bearing Company.
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