Ramos v. Commissioner

Carmen Ramos v. Commissioner.

Ramos v. Commissioner

Docket No. 5503-67.

United States Tax Court

T.C. Memo 1969-157; 1969 Tax Ct. Memo LEXIS 139; 28 T.C.M. (CCH) 781; T.C.M. (RIA) 69157;

July 28, 1969, Filed

Joseph L. Nanus, for the petitioner. F. Timothy Nicholls, for the respondent.

FEATHERSTON

Memorandum Opinion

FEATHERSTON, Judge: Respondent determined a deficiency in petitioner's income tax for 1964 in the amount of $123. The issue is whether petitioner, a resident of Texas, a community property state, is taxable on one-half of her husband's wages in 1964, even though she and her husband resided…