Memorandum Findings of Fact and Opinion
OPPER, Judge:
This proceeding was brought for a redetermination of a deficiency of $7,648.55 in petitioner's income tax for 1943. By amended answer respondent has claimed $225 increased deficiency.
The primary question is the validity for tax purposes of an alleged partnership between petitioner and his wife. Respondent has determined that all of the income of the Wellington Trunk and Case Company for 1943...
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