MEMORANDUM OPINION
CARLUZZO, Special Trial Judge:
Respondent determined a deficiency of $2,719 in petitioner's 1995 Federal income tax.
The issue for decision is whether petitioner's 1995 net earnings from self-employment and self-employment tax are computed with reference to California's community property laws.
Background
Some of the facts have been stipulated and are so found. Petitioner married Molly McGowan in 1980....
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