Memorandum Findings of Fact and Opinion
LEECH, Judge:
This proceeding involves a deficiency in income and victory tax for the calendar year 1943 in the amount of $9,212.80. The sole issue is whether the gain realized from the sale of certain gasoline tank caps and adapters, allegedly made by petitioner's wife, is taxable to petitioner. The case was submitted on a stipulation consisting of exhibits, and oral testimony.
Findings of Fact
Petitioner...
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