Memorandum Opinion
SMITH, J.:
This proceeding is for the redetermination of a deficiency of $163.36 in petitioner's income tax for 1939. The only question in issue is whether petitioner and his wife are entitled to report as community income the amount of distributable gains which petitioner received from a partnership during the period September 1, 1939, to December 31, 1939. The facts are stipulated.
Petitioner is a resident of Tulsa, Oklahoma...
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