United States Tax Court.
Memorandum Findings of Fact and Opinion
OPPER, Judge:
This proceeding places in issue the correctness of respondent's determination of a deficiency in petitioner's income tax of $531.53 for the year 1953. The question is whether petitioner who was a resident of Texas is liable for tax on one-half the income of a marital community in that state.
All of the facts were stipulated as follows and are hereby...
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