Memorandum Opinion
SMITH, J.:
This proceeding is for the redetermination of a deficiency of $623.80 in petitioner's income tax for 1939. There are two questions in issue, first, whether under the Oklahoma Community Property Law (S. L. of Oklahoma, 1939) petitioner's income for the period September to December, inclusive, is community income taxable one-half to petitioner and one-half to his wife, and, second, whether certain stock in the Nebraska Oil Development...
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