Memorandum Findings of Fact and Opinion
The respondent has determined deficiencies in income tax for 1943 and 1944 in the respective amounts of $2,508.36 and $2,582.79. The issues presented are (1) whether the petitioner and his wife operated a news agency business as partners in 1943 and 1944, and (2) whether the cost of installing certain office improvements in 1944 was a business expense of that year.
Findings of Fact
The petitioner is a resident...
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