By this proceeding petitioner seeks a redetermination of a deficiency in income tax of $1,119.85 for 1943.
The primary question is the proper method, under the provisions of section 6 (d) (1) of the Current Tax Payment Act for determining the tax of petitioner, who was married and resided in a community property state, whose entire income resulted from his law practice in 1942, and who was a member of the armed forces.
FINDINGS OF FACT.
Petitioner...
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