Memorandum Findings of Fact and Opinion
HARRON, Judge:
The respondent determined a deficiency of $11,109.80 in income tax liability for the year 1941. Petitioner, in his petition to this Court, contests only one of several of the determinations which respondent made. The only issue presented relates to $22,953.50 of the net earnings of a business which was conducted under the firm name William Weizer &...
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