Memorandum Opinion
SMITH, J.:
The respondent has determined a deficiency of $1,861.21 in petitioner's income tax for 1939. Petitioner alleges that in the determination of such deficiency the respondent erred in adding to his gross income one-half of his salary and one-half of the dividends which he received over the period September 1, 1939, to December 31, 1939, and in not determining that such income was community income, one-half of which was taxable...
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