United States Tax Court.
Memorandum Findings of Fact and Opinion
Respondent determined deficiencies in income tax against petitioners for the years 1948, 1949 and 1950 in the following amounts:
1948............... $3,464.50
1949............... 2,609.96
1950............... 3,773.20
For the year 1948, the issues presented for our decision are whether respondent erred in determining (A) that the distributive shares of petitioners' incomes from...
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