Memorandum Findings of Fact and Opinion
The Commissioner determined deficiencies in petitioner's income tax for the calendar years 1944 and 1945 in the respective amounts of $20,043.66 and $25,047.93. The sole issue is the validity of an alleged partnership between husband and wife.
Findings of Fact
The petitioner, Leon Haber, is a resident of Tampa, Florida. He married Consuelo Haber in 1917. They have one son, Albert, who was born in 1921. The...
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