This proceeding involves income tax deficiencies for the years 1940 and 1941 in the amounts of $3,618.52 and $1,052.65, respectively. Petitioner and his wife filed separate income tax returns for these years. They divided the income from certain investments and claimed expense deductions from that income on the ground that the investments were a part of their community property. The respondent determined deficiencies in petitioner's tax by adding to his reported income the...
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