Memorandum Findings of Fact and Opinion
The Commissioner determined the following deficiencies in income tax for the year 1945:
Harley Alexander .............. $2,641.60 Maude Alexander ............... $2,575.57
These deficiencies result from the Commissioner's determination that petitioners are taxable on 45 per cent of the profits of a partnership, Alexander & Alexander, for the year 1945 as community income.
Petitioners...
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