Memorandum Opinion
TURNER, Judge:
The respondent determined deficiencies in the petitioner's income tax of $2,948.83 and $5,189.31 for 1939 and 1940, respectively. The only issue presented is whether dividends and interest received by petitioner from certain trusts constituted petitioner's separate income or were community income.
[The Facts]
All the facts have been stipulated and are found as stipulated.
Petitioner is a...
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