Petitioner in these consolidated proceedings challenges the respondent's determination of income tax deficiencies in the amounts of $10,545.57 and $6,862.70 for the years 1938 and 1939, respectively. The single question involved is whether petitioner, because of residence in Texas apart from her husband, who resided in Ohio, is entitled to file returns on a community property basis.
FINDINGS OF FACT.
Petitioner, who is an individual, resides at Texarkana...
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