LITTLETON, Judge.
The controversy in this case relates to the taxability of $69,893.95, being the amount of withdrawals by plaintiff from the business which first existed as a partnership but which was later incorporated, effective January 1, 1921, under section 229 of the Revenue Act of 1921 (42 Stat. 252).
From at least November 1, 1920, to March 17, 1922, plaintiff was a member of a partnership in which he held a 40 per cent. interest. The partnership was...
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