Memorandum Findings of Fact and Opinion
TURNER, Judge:
The respondent determined a deficiency in income tax against the petitioners for the calendar year 1955 in the amount of $2,157.65. The only issue is whether petitioner Dewey D. Ringel's distributive share of partnership income was 50 percent, as reported by him, or 75 percent, as determined by the respondent.
Findings of Fact
Some of the evidence and some of the facts have been stipulated...
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