OPINION.
BLACK, Judge:
This proceeding involves a deficiency of $8,098.03 in income tax determined by the respondent against petitioner for the taxable year ended December 31, 1945.
The deficiency is the result of a single adjustment made by the respondent to the net income as disclosed by petitioner's amended return. In a statement attached to the deficiency notice the respondent labels this adjustment "(a) Community property adjustment ...
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