COLEMAN, Chief Judge.
This is an income tax suit. The plaintiff taxpayers, citizens of Maryland, who are husband and wife, filed a single return, jointly, for the taxable year 1948. Included in their return of income is an item of long term compensation for legal services which had been received by the husband in 1948 from a law partnership of which he was a member, it not being disputed that this compensation was cognizable under the provisions of section 107(a)...
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