Memorandum Findings of Fact and Opinion
JOHNSON, Judge:
Respondent has determined the following deficiencies in income tax:
Year Deficiency 1944............... $85,323.76 1946............... 7,470.70 1947............... 28,161.05
The parties settled some of the adjustments in the deficiency notice, but three issues remain to be considered herein.
(1) Did the distribution of the community...
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