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may deduct $10,002. Petitioner contends that he may deduct
$82,751.
Petitioner paid mortgage interest of $144,048, mortgage
principal of $61,541, and property taxes of $21,454 (a total of
$227,043) from March 27 to December 31, 1987. During that time
he had $145,477 of community funds. Community funds in an
account in which community and separate funds are commingled are
presumed to have been used to pay community obligations. See v.
See, 64 Cal. 2d 778, 783, 415 P.2d 776, 779 (1966); Hicks v.
Hicks, 211 Cal. App. 2d 144, 154, 27 Cal. Rptr. 307, 314 (1962).
Applying that presumption here, respondent concedes that
petitioner used $81,566 ($227,043 - $145,477) of his separate
funds to pay community obligations which included mortgage
principal, interest, and property taxes. To compute the amount
of separate and community funds used for principal, interest, and
taxes, the parties, in the Rule 155 computations, should compute
the amount of separate and community funds used to pay principal,
interest, and property taxes by using the ratio of $81,566
(separate funds) over $145,477 (community funds) (56 percent).
Thus, petitioner may deduct 56 percent of his former spouse’s
share of mortgage interest and property taxes that he paid before
January 1, 1988.
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