Memorandum Findings of Fact and Opinion
The Commissioner determined a deficiency in income tax of the petitioner for 1945 in the amount of $2,963.37. The only issue for decision is whether the Commissioner erred in increasing the reported income of the petitioner by $7,811.64 as a result of disregarding the petitioner's wife as a partner in the Ideal Bakery.
Findings of Fact
The petitioner filed his individual return for 1945 with the collector...
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