Memorandum Findings of Fact and Opinion
The Commissioner determined deficiencies in income tax of $4,539.35 for 1941 and in income and Victory taxes of $12,982.53 for 1943. The only question to be determined is whether the business of Rossio Jewelry Company was a partnership composed of petitioner and his wife for income tax purposes.
Findings of Fact
The following facts were stipulated:
The petitioner is a resident of Cleveland, Ohio,...
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