Deficiencies in income tax were determined against petitioner for 1943 and 1944 in the respective amounts of $9,075.02 and $281, arising by reason of respondent's conclusion that an interest in a limited partnership known as Western Construction Company was petitioner's separate property and taxable to her in full rather than as community income. Petitioner claims overpayments for both years.
Petitioner contends that the determination is incorrect on the merits, and...
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