This proceeding involves a deficiency of $11,029.95 in petitioner's income tax for 1939. The questions in issue are (1) whether petitioner and his wife, who were domiciled in the State of Oklahoma and who made an election, as provided by state statute, to come under the terms of the community property law of that state, may report their respective shares of community income in separate returns; and (2) whether certain oil and gas royalty interests which petitioner owned became...
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