The respondent determined deficiencies in the income tax of petitioner in the amounts of $3,362.06 for the year 1944 and $1,038.03 for the year 1945.
Various issues raised by the pleadings are no longer in controversy by reason of concessions made at the trial. Two issues remain:
(1) To what extent may a loss from the operation of a business in 1946 be treated as a community loss in determining the net operating loss of the husband for purposes of carry-back...
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