Memorandum Findings of Fact and Opinion
TIETJENS, Judge:
This proceeding involves an income tax deficiency of $2,777.11 in the tax liability of Nelson B. Updike, deceased, for the taxable year beginning January 1, 1948, and ending October 15, 1948, the date of decedent's death.
The issues presented are whether respondent erred (1) in including as additional income of decedent for the taxable year, partnership income of $2,257.87, representing one...
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