WILBUR, Judge:
Respondent determined deficiencies in income tax of petitioners of $172,986.14 for the taxable year 1967 and of $70,619.47 for the taxable year 1968. Due to concessions by petitioners, the sole issue for our determination is whether the distributive share of 1970 net partnership losses for Stanley Hesse, deceased, is properly reportable by the estate on its fiduciary income tax return or whether it can be reported on the final joint income tax...
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