JONES, Chief Judge.
Plaintiff sues to recover additional income and victory taxes assessed by the Commissioner and paid by plaintiff for the calendar year 1942.
Plaintiff, taxpayer, was a member of a partnership known as the Black Diamond Steamship Company. The partnership operated a fleet of eight ocean-going vessels. It operated its business and reported its income for tax purposes on the basis of a fiscal year ending September 30. Plaintiff filed his individual...
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