PER CURIAM.
This is an appeal from a decision of the district court sitting without a jury. The question at issue is what part, if any, of the consideration received by the taxpayer for the sale of his interest in a partnership is allocable to good will and, therefore, to be treated as capital gain, and what part is allocable to his covenant not to compete and, therefore, to be treated as ordinary income.
We find substantial evidence in the record to support...
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