Memorandum Opinion
SMITH, J.:
This proceeding is for the redetermination of a deficiency of $1,988.35 in petitioner's income tax for 1939. The only question in issue is whether petitioner and his wife are entitled to report their income and expenses for the period August 1, 1939, to December 31, 1939, on a community property basis after having filed an election, effective August 1, 1939, to come under the community property law of the State of Oklahoma....
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