MOORMAN, Circuit Judge.
Appellant and P. S. Smithwick, Jr., were partners engaged in business, under the name of P. S. Smithwick, Jr., & Co., from September 1, 1916, to March 31, 1918. On April 1, 1918, Smithwick purchased appellant's interest in the partnership and agreed to assume all of the partnership liabilities, including those for excess profit taxes. Thereafter he continued to operate the business under the partnership name. On March 29, 1918, the partnership...
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