Memorandum Findings of Fact and Opinion
Respondent determined deficiencies in petitioner's income tax for 1940 and 1941, in the respective amounts of $2,244.01 and $25,864.11. The issue is whether an organization with which petitioner was connected and from which he received income in the taxable years was an association, taxable as a corporation, or a joint venture or partnership under the Internal Revenue Code.
Findings of Fact
Petitioner is...
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