HINDMAN v. COMMISSIONER

Docket No. 482-72.

34 T.C.M. 1371 (1975)

T.C. Memo. 1975-315

Josephine L. Hindman v. Commissioner.

United States Tax Court.

Filed October 20, 1975.


Attorney(s) appearing for the Case

Martin N. Gelfand, 9411 Nantucket, Huntington Beach, Calif., for the petitioner. Richard W. Kennedy, for the respondent.


Memorandum Findings of Fact and Opinion

HALL, Judge:

Respondent determined a deficiency in petitioner's 1968 Federal income tax of $2,282.61. The only issue in this case is whether petitioner and her former husband, both California residents, had orally agreed to treat their 1968 incomes as their separate property.

Findings of Fact

Some of the facts have been stipulated and are so found.

Petitioner, Josephine L. Hindman, formerly...

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