This proceeding involves a deficiency in income tax for the taxable year 1941 in the amount of $914.65. The petitioner denies the deficiency and claims an overpayment of $15.14.
The sole issue is whether the respondent erred in including in the taxable income of the petitioner, on the ground that it was a capital expenditure, his proportionate share of partnership income which had been paid by the partnership to the estate of a deceased partner.
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