Kamikido v. Commissioner

TOM S. KAMIKIDO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kamikido v. Commissioner

Docket No. 5018-78.

United States Tax Court

T.C. Memo 1979-402; 1979 Tax Ct. Memo LEXIS 122; 39 T.C.M. (CCH) 261; T.C.M. (RIA) 79402;

September 25, 1979, Filed

Tom S. Kamikido, pro se.

Alan J. Pinner, for the respondent.

FAY

MEMORANDUM FINDINGS OF FACT AND OPINION

FAY, Judge: Respondent determined a deficiency of $4,999.46 in petitioner's 1974 Federal income tax. The sole issue presented is whether petitioner was domiciled in Washington, a community property state, during 1974 so that one-half of his…