Memorandum Findings of Fact and Opinion
[Findings of Fact]
RAUM, Judge:
The Commissioner determined a deficiency in income tax for the year 1946, in the amount of $1,951.46, against petitioner, a resident of Florida who filed his income tax returns in question with the collector of internal revenue at Jacksonville, Florida. On June 6, 1945, a one-sixth interest in a partnership, known at...
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