Memorandum Findings of Fact and Opinion
The Commissioner determined deficiencies in petitioner's income tax for the calendar years 1943, 1944 and 1945 in the respective amounts of $60.96, $442.34, and $13,212.36. The principal question for decision is whether, in these years, petitioner and his wife were business partners for tax purposes.
Findings of Fact
Petitioner is an individual residing at Mishawaka, Indiana. His income tax returns for the...
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