The respondent determined deficiencies of $48,433.19, $45,340.86, and $36,959.77 in the petitioner's income tax for 1943, 1944, and 1945, respectively. The issues presented for determination are (1) whether during the taxable years the petitioner's son, Robert R. Bellamy, was a partner with the petitioner in the conduct of a wholesale drug business carried on under the name of Robert R. Bellamy & Son, and (2) whether the petitioner was entitled to a larger deduction each...
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