Memorandum Findings of Fact and Opinion
JOHNSON, Judge:
The Commissioner determined a deficiency, of $41,713.60 in petitioner's income and victory tax for 1943 by including in his incomes for 1942 and 1943 all the profits of a business conducted under the form of a partnership in which his wife and three minor children held a one-fifth interest each and to which they had each contributed a one-fifth undivided interest in net assets of the business given...
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