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Citation: 295 U.S. 247

1. Bull v. United States, No. 649, SUPREME COURT OF THE UNITED STATES, April 9, 1935 , April 29, 1935

OVERVIEW: Profits paid to deceased partner's estate pursuant to partnership agreement were subject to income tax only; the profits were not subject to an estate tax because the agreement provided that estate received same interest as if the decedent was alive.


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