The Commissioner determined a deficiency of $18,251.88 in the petitioner's income tax for 1943. The deficiency is computed with respect to the petitioner's income for the two taxable years 1942 and 1943 according to the provisions of the Current Tax Payment Act of 1943. The only issue for decision is whether the Commissioner erred in determining that the petitioner's wife, Irene B. Barrett, was not recognizable as a partner for tax purposes and that the partnership income...
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