This proceeding involves a deficiency in income tax for the calendar year 1943 in the amount of $15,168.02.
The sole issue is whether the respondent erred in determining that petitioner was not entitled to file his return for the taxable year on the community income basis.
FINDINGS OF FACT.
Petitioner is an individual. His income tax return for the year 1943 was filed with the collector of internal revenue at Dallas, Texas.
In April 1942...
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