The Commissioner determined a deficiency in petitioner's income tax for the taxable year ended December 31, 1943, in the amount of $8,966.16. The questions presented are whether the Commissioner erred in taxing to petitioner all the income from an alleged partnership composed of petitioner and his wife, and whether any part of the income from certain real estate is taxable to petitioner's wife by reason of the fact that title thereto is in the name of petitioner and his wife...
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