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CHARLES v. COMMISSIONER

Docket No. 5423-63.

44 T.C. 718 (1965)

CHARLES R. AND IRENE WILKERSON, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed August 16, 1965.

Attorney(s) appearing for the Case

William L. Raby, for the petitioners.

Eugene H. Ciranni, for the respondent.

OPINION

MULRONEY, Judge:

Respondent determined a deficiency in the petitioners' income tax for 1961 in the amount of $204.56. The issue is whether Charles' retirement pay, based upon 30 years of active duty service with the U.S. Army, constitutes community income so that his wife would be entitled to claim a retirement income credit with respect to one-half of his retirement pay.

All of the facts have been stipulated and they are so found...

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