PICKETT, Circuit Judge.
This is a proceeding to review a decision of the tax court. It presents a question of the income status of the distributive share of a deceased partner which was paid to his estate at the close of the partnership fiscal year following the death of the partner. The tax court held that under the facts, the tax year of the partnership did not end with the death of the partner and that no part of the partnership income distributed after his death...
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