Memorandum Findings of Fact and Opinion
HILL, Judge:
This proceeding involves a deficiency in petitioner's income tax liability for the calendar year 1940 in the amount of $6,993.13. The first of the three questions presented is whether respondent properly included in petitioner's taxable income certain partnership profits received by petitioner's wife. The other two issues are whether respondent erred in failing to allow petitioner a deduction for certain...
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