United States Board of Tax Appeals December 15, 1939, Docket No. 94400. (Sneed v. Commissioner)

lead-opinion

*1140OPINION.

Black:

In our findings of fact, no emphasis is laid on the facts that petitioner was married in 1926, a portion of the lands leased was community property, his wife, Zella Sneed, died prior to 1936, and other related matters.