BARNES, Circuit Judge.
This is a petition for review of a Tax Court decision, decided adversely to petitioners. Int.Rev.Code of 1954, § 7482, 26 U.S.C.A. § 7482. Petitioner's wife is interested only as a signer of a joint return, and by reason of the California community property laws. The word "petitioner" herein refers to both husband and wife.
The deficiency determined was for the year 1951 and was the sum of $15,525.59. The amount thereof herein...
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