Memorandum Findings of Fact and Opinion
MELLOTT, Judge:
The Commissioner determined a deficiency in petitioner's income tax for the year 1941 in the amount of $801.37. The sole issue is whether respondent erred in including in petitioner's gross income $4,998.29, which had been reported as net income in a separate return filed by his wife.
Findings of Fact
Petitioner and his wife, Pauline M. Costello, were united in marriage at Great Falls...
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