United States Board of Tax Appeals October 20, 1942, Docket Nos. 95002, 95003, 95004, 95005. (Crabb v. Commissioner)

lead-opinion

*920OPINION.

Black :

The errors assigned in each petition are set out in full in our previous report, sufra, at page 687. Assignment of error (a) is ■ no longer before the .Board for consideration. Under assignment of error (b) the question is whether certain net income for the calendar year 1936 in the amount of $472,839 is community or separate income.

For the year 1936 Jas. F.