This proceeding involves a deficiency in individual income tax for the year 1941 in the amount of $8,630.99.
The only issue involved is whether petitioner's husband, during the taxable year, had the "administration" of her separate property to such an extent as to entitle him to report one-half of the income therefrom as his community one-half.
A stipulation of facts was filed. We adopt same by reference and find the facts therein set forth, subject to corrections...
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