PRUNTY v. COMMISSIONER

Docket No. 108882.

1 T.C.M. 206 (1942)

L. W. Prunty v. Commissioner.

United States Tax Court.

Entered December 14, 1942.


Attorney(s) appearing for the Case

Felix C. Duvall, Esq., Masonic Bldg., Ponca City, Okla., for the petitioner. Stanley B. Anderson, Esq., for the respondent.


Memorandum Opinion

SMITH, J.:

This proceeding is for the redetermination of a deficiency of $7,154.67 in petitioner's income tax for 1939. The only question in issue is whether the petitioner and his wife are entitled to a division of his income on the community property basis for the period October 1, 1939, to December 31, 1939. There is no dispute as to the facts.

Petitioner is a resident of Ponca City, Oklahoma. He filed his income tax return...

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