United States Tax Court June 30, 1955, Docket Nos. 41427, 42452 (Nemmo v. Commissioner)

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United States · · · 30-06-1955

lead-opinion

OPINION.

Harrow, Judge:

The principal question to be decided is whether the respondent correctly determined that the petitioners understated their distributive shares of income from the Yorkshire Club, a partnership, in each of the taxable years.

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