Memorandum Findings of Fact and Opinion
The Commissioner determined a deficiency of $1,495.73 in the petitioner's income tax for the year 1941. The only error assigned is the failure of the Commissioner to recognize the existence of a partnership between the petitioner and his wife.
Findings of Fact
The petitioner is an individual who filed his separate return for 1941 with the collector of internal revenue at Detroit, Michigan. He and his wife...
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