Respondent determined deficiencies in petitioner's income tax for 1943 and 1944 in the respective amounts of $42,241.34 and $25,457.54. Computation of the deficiency for 1943 involves income for both 1942 and 1943 because of the Current Tax Payment Act. Two issues are presented for decision: (1) Did respondent err in including in petitioner's gross income for 1943 and 1944 the distributive shares of income of the partnership Kuhlmann & Harmon Machine Tool Co. attributable...
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