Respondent determined deficiencies in petitioner's income tax for the years 1943 and 1944 in the respective amounts of $2,541.39 and $9,461.67. The adjustments made by respondent involved increasing petitioner's income on account of certain capital gains and partnership income. The question involves the determination of the extent of the petitioner's interest in a corporation and a succeeding partnership. The returns were filed with the collector of internal revenue for the...
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