The Commissioner determined a deficiency of $11,020.65 in petitioner's income and victory tax for 1943, in part by including in income $17,652.93 representing one-half of the profits of a business which his wife had reported as her share of partnership profits and an amount of $635.80 described as oil royalties. Petitioner contends that the business was conducted as a partnership to which his wife had contributed capital and vital services and that he is not taxable on her...
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