Memorandum Findings of Fact and Opinion
FAY, Judge:
The Commissioner determined deficiency in petitioners' income tax for the year 1955 in the amount of $1,019.58. The parties have agreed to certain adjustments with respect to the deficiency. The remaining issues for decision are (1) whether the dissolution of the marital community between petitioner Clifford Wren and his former wife, Oda D. Wren, was a taxable transaction and (2) whether petitioner Clifford...
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