Memorandum Findings of Fact and Opinion
The Commissioner determined a deficiency in petitioner's income tax for the calendar year 1941 in the amount of $4,114.51. The primary legal question at issue is whether certain property owned by petitioner before her marriage was effectively transmuted to community property by agreement between petitioner and her husband. A minor issue involves the question whether all, none, or only one-half of a distribution made by a corporation...
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