penses. (All dockets) 0061.25-02, 0061.34-06, 0162.03-03, 0162.08-16, 0316.16-01 DISCUSSION 1., 2., 3. Until July 1, 1962, Hymen Mink and his son, Mervyn, were equal partners in a bag business. On that date the corporate petitioner was formed by them. During the years 1962 and 1963, the partnership a