PHILLIPS, Chief Judge.
This is a petition to review a decision of the Tax Court. It involves a deficiency in income taxes for the year 1944.
The question presented is whether Gates, the taxpayer, was entitled to report his income for the year 1944 on a community property basis. That question depends upon whether he was domiciled in Louisiana during the taxable year.
The Gates Rubber Company, located in Denver, Colorado, is largely owned by the taxpayer...
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