BRATTON, Circuit Judge.
The appeal in this case presents for determination the validity of an assessment of additional income tax imposed upon N. T. Smith, hereinafter referred to as the taxpayer, for the year 1944. Smith Brothers, a co-partnership consisting of the taxpayer and W. P. Smith, was engaged in the business of drilling wells for oil and gas. In October, 1944, the partnership entered into a contract with C. L. Carlock to drill for him a well to the depth...
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