KUNZEL, District Judge.
Both defendant and plaintiffs have moved for summary judgment. Plaintiffs stipulate that the motion of the Government may be treated as if filed against each of them.
FACTS
The individual plaintiffs in this action operated the Curtis Gallery and Library as a partnership from 1944 to the date of dissolution, December 31, 1956. The partnership at all times during its existence utilized the calendar year basis and the cash method...
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