Memorandum Findings of Fact and Opinion
FORRESTER, Judge:
Respondent has determined a deficiency of $695.70 in petitioner's 1967 income tax. The sole issue presented for our decision is whether petitioner, a married resident of a community property state who filed a separate income tax return, is liable for income tax on one-half of the community income earned by her and her husband during 1967.
Findings of Fact
None of the facts have been...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.