| http://www.w3.org/ns/prov#value | - We do not reach the factual question of the nature or the extent of any services he may have rendered the partnership, but since the tobacco allotment was in the claimant's name, and since he was active enough to operated a leased farm for himself, the Secretary may well have found that he rendered supervisory, advisory and other services to his sons in the partnership business of cultivation of t
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