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Pennsylvania, at the time the instant petition was filed on
her behalf. The decedent and his wife filed joint Federal
income tax returns for each of the years in issue in their
case, 1991 and 1993. In the notice of deficiency issued
to them, respondent determined income tax deficiencies of
$10,587 and $5,674, respectively.
The second brother, Mr. Darwin R. Tobias, Sr., and his
wife, Ms. Shirley I. Tobias, filed joint Federal income tax
returns for each of the years in issue in their case, 1990,
1991, and 1993. In the notice of deficiency issued to
them, respondent determined income tax deficiencies of
$12,371, $9,841, and $6,055, respectively. Darwin and his
wife resided in Halifax, Pennsylvania, when the instant
petition was filed on their behalf.
Circa 1960, James and Darwin orally agreed to operate
an animal farm business as partners, but they never reduced
their agreement to writing. Their agreement was general
and did not include specific terms regarding how they would
operate the business. For example, they never agreed to a
specific division of labor. Over the years James spent
a disproportionately greater amount of time and effort
developing and expanding the business than his brother,
Darwin. Each of the brothers had independent means of
earning a living, and neither received a salary for his
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