Memorandum Findings of Fact and Opinion
The Commissioner determined a deficiency of $23,640.62 in income and victory tax for 1943. The only issue for decision is whether the Commissioner erred in failing to recognize an equal partnership between the petitioner and his wife and in taxing all of the income of the Clifton Automatic Screw Machine Products Company for the years 1942 and 1943 to the petitioner.
Findings of Fact
The petitioner filed his...
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