NIKI v. COMMISSIONER

Docket No. 93577.

22 T.C.M. 644 (1963)

T.C. Memo. 1963-133

Joseph F. Niki v. Commissioner.

United States Tax Court.

Filed May 16, 1963.


Attorney(s) appearing for the Case

Joe J. Yasaki for the petitioner. Robert H. Elliott, Jr., and Leslie M. Hartman for the respondent.


Memorandum Findings of Fact and Opinion

WITHEY, Judge:

Respondent has determined deficiencies in the income tax of petitioner for the taxable years 1957 and 1958 in the respective amounts of $698.49 and $727.73. The only issue to be decided is whether petitioner, during such years, was subject to the community property laws of the State of California.

Findings of Fact

The facts which have been stipulated are so found.

Petitioner...

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