This is a proceeding for the redetermination of a deficiency in income tax for the calendar year 1940 in the amount of $8,023.32. The only question in issue is the right of the petitioner to deduct from gross income $7,062.61 personal income tax paid to the State of California in 1940 and assessed upon an income tax return filed by the petitioner's wife with the State of California for 1939.
The facts are shown by the pleadings, and a stipulation of facts filed by...
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