CHAPMAN v. COMMISSIONER

Docket Nos. 9381-80, 15287-81.

45 T.C.M. 238 (1982)

T.C. Memo. 1982-695

Stella G. Chapman v. Commissioner.

United States Tax Court.

Filed November 29, 1982.


Attorney(s) appearing for the Case

Taylor W. O'Hearn, P.O. Box 44, Shreveport, La., for the petitioner. Elizabeth M. Fasciana, for the respondent.


Memorandum Opinion

COHEN, Judge:*

The evidence in this case consists of two stipulations, the exhibits attached thereto, and the admitted allegations of the pleadings, all of which are incorporated herein by reference. The issue for decision is whether petitioner is liable for income tax on her share of the community income earned by her husband during 1976 and 1977, as determined by respondent's projection of average income...

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