This case involves an income tax deficiency for 1944 in the sum of $10,940.54. The issue is whether petitioner is taxable upon partnership income received by his wife. Other adjustments made by respondent in determining the deficiency are not in dispute.
The petitioner filed his income tax return for 1944 with the collector of internal revenue at Cincinnati, Ohio.
FINDINGS OF FACT.
Petitioner and his wife, Esther C. Bein, were married in 1923.
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