MEMORANDUM OPINION
WELLFORD, District Judge.
This is a tax refund suit brought by a Memphis neurosurgeon, a member of a well-known medical group which was reorganized in 1961 from a partnership into a professional association. The facts have been stipulated and, essentially, are as follows:
1. Plaintiffs are husband and wife. Mrs. Simmons is a party to this action only because joint income tax returns were filed for the year in suit. Accordingly...
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