Memorandum Findings of Fact and Opinion
Respondent determined a deficiency in income tax in the amount of $743.44 for the year ending December 31, 1953, and an addition to tax in the amount of $867.89 for failure to pay installments of estimated tax when such installments were due.
The sole issue is whether petitioner J. Sterling Halstead correctly reported for the calendar year 1953 $36,389.73 as his distributive share of the income of a partnership with...
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