How often did this actually arise? Was in just propaganda in many ways? Was there ever an army that actually taught this idea?
Not to discourage actual answers, or other, deeper FAQ finds, but here: https://www.reddit.com/r/AskHistorians/comments/i9g4im/questions_about_russia/ are two good and recent answers to a similar question by /u/vonadler and /u/DeaththeEternal pointing out two likely origins of the story.
ADD: And the answer to a general version of "one gun for two soldiers" in the FAQ: https://www.reddit.com/r/AskHistorians/comments/3pcjfv/one_gets_the_gun_the_other_gets_the_ammo_did_this/cw54qf3/?context=3