LEE, Circuit Judge.
The question presented by this case is whether oil royalties received during the years 1937, 1938, 1939, and 1940, by the taxpayer from his separate property constituted community income or his separate income. The facts were stipulated and found by the district court in accordance with the stipulation.
The taxpayer resides in Louisiana and was married prior to the tax years; during those years a community of acquets and gains existed between...
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