United States Tax Court.
Memorandum Findings of Fact and Opinion
TIETJENS, Judge:
Respondent determined deficiencies of $2,760.54 and of $3,002.87, respectively, in petitioner's Federal income taxes for 1971 and 1972. The sole issue for our decision is whether, during the years at issue, petitioner was domiciled in a jurisdiction which would apply community property laws to petitioner, thereby enabling him attribute one-half of...
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