Memorandum Opinion
FEATHERSTON, Judge:
Respondent determined a deficiency in petitioner's income tax for 1964 in the amount of $123. The issue is whether petitioner, a resident of Texas, a community property state, is taxable on one-half of her husband's wages in 1964, even though she and her husband resided separately from each other during that year, and she received no benefit from his earnings.
All the facts are stipulated.
At the time...
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