JERTBERG, District Judge.
Petitioners are husband and wife, who, under the community property law provisions, filed separate tax returns for the year 1945. The two cases were consolidated in the Tax Court and petitioners filed herein a joint petition for review.
The Tax Court held petitioners liable for deficiencies in these returns which deficiencies rested on three separate items in petitioners' 1945 returns.
These three items may be stated as follows...
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