The respondent determined a deficiency in income tax of petitioner's decedent for the calendar year 1946 in the amount of $3,218.95.
The issue is whether the decedent's share of the income of the partnership, of which he was a member, for the period March 1, 1946, to August 21, 1946, is includible in decedent's income for the period January 1, 1946, to August 21, 1946, the date of his death. The case was submitted upon a stipulation of facts with exhibits attached...
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