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WILLIAMS v. COMMISSIONER

Docket No. 6868-75.

38 T.C.M. 718 (1979)

T.C. Memo. 1979-166

Kathleen M. Williams v. Commissioner.

United States Tax Court.

Filed April 30, 1979.

Attorney(s) appearing for the Case

Joe A. Izen, Jr., for the petitioner. William T. Overton, for the respondent.

Memorandum Opinion

DRENNEN, Judge:

Respondent determined the following deficiencies in petitioner's income tax:

      Year             Deficiency

      1970 ........... $4,306.13
      1971 ...........  4,546.65
      1972 ...........  6,751.87

The only issue presented by this case is whether petitioner is taxable on one-half of the community income earned by her and her husband during the taxable years at issue.

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