FEHLAND v. COMMISSIONER

Docket No. 5272-71.

34 T.C.M. 1312 (1975)

T.C. Memo. 1975-300

Mildred L. Fehland, Formerly Mildred L. Vandiver v. Commissioner.

United States Tax Court.

Filed September 30, 1975.


Attorney(s) appearing for the Case

Mildred L. Fehland, pro se, 1036 W. Norberry, Lancaster, Calif. Douglas R. Fortney, for the respondent.


Memorandum Findings of Fact and Opinion

FORRESTER, Judge:

Respondent has determined a deficiency of $695.70 in petitioner's 1967 income tax. The sole issue presented for our decision is whether petitioner, a married resident of a community property state who filed a separate income tax return, is liable for income tax on one-half of the community income earned by her and her husband during 1967.

Findings of Fact

None of the facts have been...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases