Memorandum Findings of Fact and Opinion
Respondent determined a deficiency in the income tax of decedent for the year 1940 in the sum of $3,394.52. Several errors were alleged in the petition, but all have been waived except one. The sole question which remains in the case is whether the respondent erred in taxing as ordinary income, rather than as a capital gain, the sum of $10,776.60 received by decedent upon his withdrawal from a partnership engaged in the practice...
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