Memorandum Findings of Fact and Opinion
OPPER, Judge:
This proceeding is brought for a redetermination of a deficiency of $17,591.70 in petitioner's income tax for 1943. By reason of the Current Tax Payment Act, 1942 is also involved.
Respondent's inclusion in petitioner's income of the entire earnings for 1943 of a "partnership" between petitioner and his 18-year old son, and the wages earned by the son during the year in question, is the subject...
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