Memorandum Opinion
SMITH, J.:
This proceeding is for the redetermination of a deficiency of $7,154.67 in petitioner's income tax for 1939. The only question in issue is whether the petitioner and his wife are entitled to a division of his income on the community property basis for the period October 1, 1939, to December 31, 1939. There is no dispute as to the facts.
Petitioner is a resident of Ponca City, Oklahoma. He filed his income tax return...
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