Memorandum Findings of Fact and Opinion
HARRON, Judge:
Barney Ostrow and his wife Charlotte, who is now deceased, were residents of California during the taxable years, and they reported income on a community property basis. They filed separate income tax returns with the collector for the sixth district of California.
The taxable years are 1943 through 1947. Under section 293 (b) of the Code, the Commissioner made 50 per cent additions to each deficiency...
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