BRENT v. COMMISSIONER

Docket No. 7176-74.

70 T.C. 775 (1978)

MARY ELLEN BRENT, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed August 25, 1978.


Attorney(s) appearing for the Case

Joel A. Mendler, for the petitioner.

Joseph R. Goeke, for the respondent.


WILBUR, Judge:

Respondent determined a deficiency of $12,410.79, in petitioner's Federal income tax for 1970 and an addition to tax under section 6651(a) in the amount of $3,102.70.1 The issues for decision are:

(1) Whether petitioner is taxable on one-half of the income earned by her husband during 1970;

(2) Whether the retroactive dissolution of the marital community under Louisiana law as of the date of filing...

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