United States Board of Tax Appeals March 22, 1929, Docket Nos. 18279-18282 (Dunn v. Commissioner)

*1043OPINION.

Milliken:

The respondent has determined the'deficiencies here in question by invoking section 218 (a) of the Bevenue Acts of 1918, 1921, and 1924. He determined that the partnership was on a fiscal year basis and the partners should report as their income, and be taxed accordingly, their proportion of the income of the partnership for its fiscal year ending within the calendar year