These consolidated proceedings involve income tax deficiencies for the years 1940 and 1941 in the respective amounts of $2,255.70 and $14,788.60. The issues are (1) whether respondent erred in treating all gain from the sale of coal and coke as income of the petitioner, rather than one-half as his and one-half that of his wife on a theory of ownership by the entirety; and (2) whether respondent erred in treating all interest from certain bonds and all dividends from certain...
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