KERNER, Circuit Judge.
The petitioner seeks a review of the decision of the Tax Court determining a deficiency in his income tax for the year 1943. Petitioner prepared his returns on a cash calendar-year basis. He was a partner in a brokerage firm which was established by an agreement dated December 31, 1940. Each of the partners contributed to the business the use of a stock exchange membership as well as substantial capital. Pursuant to the agreement, each partner...
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