MR. JUSTICE STONE delivered the opinion of the Court.
Whether a deceased partner's taxable income for the calendar year 1933 includes his share of partnership profits from the beginning of the partnership fiscal year on August 1, 1933, to the date of his death in the same year, in addition to his share of the partnership profits for its fiscal year ending July 31, is the question for decision.
Petitioner's testator, who died December 16, 1933, was a member...
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