Memorandum Findings of Fact and Opinion
The Commissioner determined a deficiency in income and victory tax for the year 1943 in the amount of $7,002.46.
The sole issue is whether petitioner is taxable upon one-half of the net income of a partnership for the period May 1 to December 31, 1943, which was reported by his wife as her income.
Some of the facts were stipulated.
Findings of Fact
The stipulated facts are so found and are...
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