Memorandum Findings of Fact and Opinion
JOHNSON, Judge:
Respondent has determined a deficiency in income tax for the calendar year 1944 in the amount of $265. The sole question is whether petitioner was domiciled in Louisiana and entitled to report on a community property basis, or was domiciled in Colorado and required to report his income as separate property.
Findings of Fact
Petitioner is an individual who now resides in Denver, Colorado...
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