The respondent determined deficiencies in income tax against the petitioner for the years 1944 and 1945 in the amounts of $2,028 and $3,017.48. The petitioner now claims overpayments for the said years of $10,500 and $8,500.
The questions for determination are whether the income of the petitioner and her husband was properly reported on a community property basis, and whether the income of two trusts was taxable to them, whether or not such income was distributed...
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