Memorandum Findings of Fact and Opinion
TIETJENS, Judge:
These cases are before us upon remand from the Court of Appeals for the Fifth Circuit, 239 Fed. (2d) 286, (December 14, 1956) [57-1 USTC ¶ 9248].
The respondent determined a deficiency of $3,721.41 for the calendar year 1947 against each of the petitioners. The petitioners contest the determinations (1) that their daughter was not a member of a family partnership during the firm's fiscal...
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