Memorandum Findings of Fact and Opinion
HAMBLEN, Judge:
Respondent determined a deficiency of $27,922.00 in petitioner's Federal income tax for the taxable year 1981. The issues to be decided are: (1) whether the property known as Sierra Vista was community property or separate property on the date the property was sold; and (2) whether respondent waived his right to proceed against petitioner.
Findings of Fact
Some of the facts have been...
Let's get started
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.
