Memorandum Opinion
MURDOCK, Judge:
The Commissioner determined a deficiency of $238.09 in income tax of the petitioner for the calendar year 1951. The only issue for decision is whether the Commissioner erred in taxing to the petitioner one-half of the community earnings of the petitioner and her former husband, Leo S. Kaplan, for the period beginning with their marriage on June 3, 1951, to the end of the calendar year 1951. The facts have been submitted...
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