HEALY, Circuit Judge.
The Commissioner seeks review of a decision of the Tax Court holding that there was no deficiency in respondent's income tax for 1950.
In that year, Frances S. Ostler, then the taxpayer's wife, obtained from him in a California court an interlocutory decree of divorce. The decree became final in 1951. Taxpayer and Frances filed a joint income tax return for 1950.
The Commissioner determined a deficiency on the ground that §...
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