This proceeding is for the redetermination of a deficiency in income tax for the years 1939 and 1940 in the amounts of $111.87 and $137.01, respectively. The Commissioner has also determined a penalty in the amount of $27.97 for failure to file a return for the year 1939. The primary question involves the tax liability of a wife for one-half of California community income during the period divorce proceedings are pending both before and after the entry of an interlocutory...
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