This proceeding involves an income tax deficiency for 1941 of $14,731.24. Two issues are presented: (1) Whether petitioner's salary and certain dividends were community income, and (2) whether traveling expenses in the amount of $769.80 were expenses of a trade or business.
FINDINGS OF FACT.
The petitioner filed his income tax return for the taxable year with the collector of internal revenue for the second district of New York.
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