United States Board of Tax Appeals February 5, 1937, Docket No. 68781. (Stewart v. Commissioner)

lead-opinion

*408OPINION.

Leech :

There appears to be no dispute with respect to the income received or the amounts of the several deductions. The only questions raised are as to what portions of the income and deductions constitute separate income and separate deductions of the petitioner, and what portions, if any, are community income and deductions.