This proceeding involves the determination by the respondent against petitioner of a deficiency in income tax for the calendar year 1941 in the amount of $4,054.80.
The deficiency is the result of an addition of $5,890.52 to petitioner's net income, which addition is labeled "Income from partnership" and is explained in a statement attached to the deficiency notice as follows: "(a) Your taxable net income has been increased in accordance with revised distributable...
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