Memorandum Opinion
MURDOCK, Judge:
The Commissioner determined a deficiency in income tax for 1953 of $2,062.14 in the case of Thomas and of $2,142.55 in the case of Christine. These two taxpayers are husband and wife. They resided in California and filed separate income tax returns for 1953 with the district director of internal revenue at Los Angeles, California. They reported their income on a cash and community basis. The only issue for decision is whether...
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