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LYTLE v. COMMISSIONER

Docket No. 24960-89.

63 T.C.M. 2578 (1992)

T.C. Memo. 1992-185

Sondra J. Lytle, f/k/a Sondra J. Swinger v. Commissioner.

United States Tax Court.

Filed March 30, 1992.

Attorney(s) appearing for the Case

J. Raymond Karam, 110 Sprucewood Ln., San Antonio, Tex., for the petitioner. T. Richard Sealy III, for the respondent.

Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined a deficiency in petitioner's Federal income tax for the calendar year 1984 in the amount of $14,284.

The issue for decision is whether petitioner may exclude from her 1984 gross income her community one-half share of Mr. Swinger's income for the portion of 1984 that they were married pursuant to either section 66(a) or (c).1

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