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JOHNSON v. COMMISSIONER

Docket No. 10423-76.

72 T.C. 340 (1979)

MARY HELEN JOHNSON, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed May 14, 1979.

Attorney(s) appearing for the Case

Towner Leeper, for the petitioner.

James N. Mullen, for the respondent.

FAY, Judge:

Respondent determined a deficiency in petitioner's Federal income tax for the taxable year 1973 in the amount of $11,643. Concessions having been made, the only remaining issues for decision are:

(1) Whether illegal income obtained by petitioner's husband in a false Federal income tax refund scheme constitutes community property and, hence, income to the petitioner.

(2) Whether petitioner is entitled to deduct under section 162

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