PER CURIAM.
This petition involves deficiencies in the income tax of Charles G. Martin for the taxable years 1940 and 1941. During the pendency of the case in this court the taxpayer died; the executrices under his will have been substituted as petitioners. The question presented is whether the Tax Court erred in disregarding for income tax purposes the existence of a partnership formed on November 2, 1940 between the taxpayer and his daughter to continue a business...
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