Memorandum Findings of Fact and Opinion
The respondent determined a deficiency in income tax for the year 1944 in the amount of $16,498.55. The only issue presented is whether petitioner is taxable upon income which was reported as partnership income distributable equally between petitioner and his mother during the taxable year.
Findings of Fact
Petitioner is an individual residing in Los Angeles, California. He filed his individual income tax...
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