OPINION.
LeMIRE, Judge:
This proceeding involves a deficiency in income tax for the year 1945 in the amount of $5,812.53. The sole question in issue is whether petitioner's business income for the period between the date of an interlocutory decree of divorce and the date of a final decree of divorce is taxable to him as separate income, or whether it was community income.
The facts are set out in a written stipulation which, together with...
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