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WILLIAMS v. COMMISSIONER

Docket No. 2916-66.

51 T.C. 346 (1968)

W.F. AND EDNA M. WILLIAMS, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed December 11, 1968.

Attorney(s) appearing for the Case

W.F. Williams, pro se.

Sheldon M. Sisson, for the respondent.

OPINION

MULRONEY, Judge:

Respondent determined a deficiency in the petitioners' income tax for 1964 in the amount of $91.23.

The issue here involves the proper apportionment of retirement income credit and the community property consequences with respect to that credit and civil service retirement annuity income.

All of the facts have been stipulated and they are so found.

Walter F. and Edna M. Williams, husband and wife, had...

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