Memorandum Findings of Fact and Opinion
The respondent determined a deficiency of $3,348.67 in the petitioner's income tax liability for the year 1941. In the amendment to his answer he claimed an additional deficiency of $51.83.
The issues are:
1. The proper amount of a deduction for depreciation of the petitioner's fig orchard; and
2. The proper allocation of the petitioner's income to community income and to his separate income.
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