FINDINGS OF FACT AND OPINION.
Respondent determined deficiencies in income tax of $1,661.50 for 1947 and $8,211.64 for 1948.
The sole issue for decision is whether respondent erroneously treated as ordinary income petitioners' share in the income of Iowa Soya Company. Other adjustments are conceded and can be reflected in a Rule 50 computation.
FINDINGS OF FACT.
Some of the facts have been stipulated and are found accordingly. Petitioners...
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