The respondent determined deficiencies in income tax against each of the petitioners for the taxable year 1947 in the amount of $262.20.
Petitioners are husband and wife. They filed a joint income tax return for the year 1949.
The questions presented are whether or not rents received by the wife in 1949 from the rental of a single piece of property and salary received by her from teaching school constituted income from the
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