This proceeding involves deficiencies in income tax of the petitioner for the years 1939, 1940, and 1941, determined in the respective amounts of $6,273.09, $7,343.98, and $26,546.46. The sole issue is what portion of petitioner's share of the earnings of C. B. Van Vorst Co. was community income, divisible between petitioner and his wife upon their returns. The facts are in part stipulated and in part found from the evidence presented.
FINDINGS OF FACT.
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