The respondent has determined deficiencies in income tax for 1942 and 1943 in the amounts of $17,496.89 and $2,832.53, respectively. The issues are (1) whether the one-third share of the distributable income of a partnership which was payable to the decedent's estate should be reduced by the difference between the partnership inventory value used in determining the distributable partnership income and the inventory value used in determining the value of the estate in the...
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