OPINION
TIETJENS, Judge:
The Commissioner determined deficiencies in the petitioner's income tax in the amounts of $438.76 for 1964, $22,199.20 for 1965, and $6,658.40 for 1966.
This case was fully stipulated pursuant to Rule 30, Tax Court Rules of Practice. The facts which we deem necessary for decision will be referred to below.
The sole issue for our determination is whether petitioner is entitled to exclude from his community share...
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