These proceedings put in issue deficiencies in income tax for the year 1939 of $2,561.80 for Gayle Geard Armstrong and $761.37 for Murphy Shannon Armstrong.
The primary question involved is whether the distributive share of profits of a partnership of which petitioner Gayle G. Armstrong was a member should be increased by the amount of the income attributable to an undivided one-twentieth interest in such partnership alleged to have been transferred in trust by Gayle...
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