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TAYLOR v. COMMISSIONER

Docket Nos. 5604, 5605.

4 T.C.M. 380 (1945)

Austin B. Taylor v. Commissioner. Polly Davis Taylor v. Commissioner.

United States Tax Court.

Entered April 12, 1945.

Attorney(s) appearing for the Case

Austin B. Taylor, pro se. Donald P. Chehock, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

HARRON, Judge:

Petitioners are husband and wife and they reside in Texas where the law of community property applies to their property interests. They filed separate returns for the year 1941 in which each reported net community property income, and each computed income tax upon his one-half community interest. In computing the net community income a deduction of $4,174.21 was taken for a loss from a fire uncompensated...

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