Gordon

Petitioner sought relief from a deficiency tax fixed by the respondent for the calendar year 1928 in the amount of $2,614.50. The error set out in the petition for wjiich redress is sought is as follows: “That petitioner was not permitted to divide community property income for the year 1928 with his wife but the whole of said community income was assessed against the petitioner.”

The petitioner alleged that the facts upon which he relied as a basis for review were as follows: “All of the property owned by petitioner was acquired subsequent to his marriage; that during the year 1928, and pursuant to amendment of the community property laws of the state of California, and pursuant to agreement between petitioner and his wife, he divided-the community income ; that if effect were given to the community property laws of the state of California and to the agreement between petitioner and his said wife, there would be no deficiency in the sum of $2,614.50, or any other sum.” He prayed that “he be permitted to return but one-half of the income of the community property.”

The Board of Tax Appeals denied his application, and he petitions this court for a review of that decision.

It…