This proceeding involves a deficiency in Federal income tax for the calendar year 1944 in the amount of $9,395.92. The sole issue to be decided is whether petitioner George F. Johnson's distributive share of the partnership income of Special Foods Company for the period January 1, 1944, through May 20, 1944, was one-half of such income or only the amount he withdrew from the partnership during 1944. All other issues presented by the pleadings were either waived or conceded...
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