OPINION.
MULRONEY, Judge:
The respondent determined a deficiency in petitioner's income tax for the year 1951 in the amount of $14,511.87. Some of the adjustments made by respondent were not contested. The case presented here involves the effect of a property settlement agreement between members of a marital community where one member was also a partner in a partnership and the property settlement agreement limited and specified the members' property...
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