Memorandum Findings of Fact and Opinion
JOHNSON, Judge:
The Commissioner determined deficiencies of $3,005.22 and $6,335.92 in income taxes of Liston E. Zander for 1941 and 1943, respectively, and deficiencies of $3,005.21 and $6,293.97 in income taxes of Mary Katharine Zander for 1941 and 1943, respectively, in part by including in the community income, taxable one-half to each, a portion of the income of a business which was credited to trust accounts...
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