SHELBOURNE, Chief Judge.
This case involves the validity, for income tax purposes, of an alleged partnership claimed to have existed between the plaintiff and his wife Margaret Huff for the years 1942 and 1943.
The amount involved is $5,082.48, the aggregate of an assessment made against the plaintiff for the two years involved and paid January 18, 1947.
Claim for refund, filed September 12, 1947, was not acted upon for more than six months next before...
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