OPINION.
BRUCE, Judge:
Respondent determined deficiencies in petitioners' income taxes for the years 1955 and 1956 in the amounts of $155.09 and $206.87, respectively.
The sole question for our consideration is whether, in the case of a joint return filed by taxpayers who reside in a community property State, capital losses are allowable to the extent of capital gains plus $1,000 for the husband and $1,000 for the wife, or whether the total...
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