HASTIE, Circuit Judge.
This controversy concerns the income tax status of the distributive share of a deceased partner in partnership profits. We are asked to decide whether, in the circumstances of this case, this distributive share must be included in the final period income tax return for the deceased partner or whether it may be included in a subsequent return of the decedent's estate.
At the time of his death, Samuel P. Kenworthy was a member of a partnership...
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