The Commissioner has determined deficiencies in income tax for 1943 and 1944 in the amounts of $9,342.01 and $5,371.41, respectively. The only issue for decision is whether the Commissioner erred in determining that the petitioner's wife, Ada Jackson, could not be recognized as a partner for tax purposes, and that partnership income credited to her is taxable to the petitioner.
FINDINGS OF FACT.
The petitioner and his wife, Ada Jackson, resided in Syracuse...
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