Memorandum Findings of Fact and Opinion
HILL, Judge:
Petitioners are husband and wife and filed separate income tax returns for the year 1941 on a calendar year and community property basis with the collector of internal revenue for the district of Louisiana at New Orleans. Respondent determined a deficiency in the income tax liability of each petitioner in the amount of $766.29 for the taxable year 1941. The deficiency resulted from respondent having added...
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