GARRECHT, Circuit Judge.
On or about March 15, 1930, there was filed with the collector of internal revenue at Los Angeles, on form 1040 of the Treasury Department Internal Revenue Service, a joint return of the income of Louis M. Cole and Frida Hellman Cole, his wife, for the calendar year 1929.
The joint return showed a net income of $60,776.61, and a total tax liability of $4,984.64. The respondent has determined a deficiency in income tax for the year...
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