Memorandum Findings of Fact and Opinion
This proceeding involves a deficiency in income and victory tax for the calendar year 1943 in the amount of $18,632.28, set forth in the deficiency notice, plus an increase of $1,100.61 claimed by respondent in an amendment to his answer, the total deficiency being in the sum of $19,732.89. Petitioner claims an overpayment of $217.37.
The principal issue is whether petitioner's share in the net income of the partnership...
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