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acquired during marriage is not community property. Pryor v.
Pryor, 103 Nev. 148, 150, 734 P.2d 718, 719 (1987). Income
earned by either spouse during marriage generally is community
property, regardless which spouse earns more income or which
spouse supports the community. Robison v. Robison, 100 Nev. 668,
670, 691 P.2d 451, 453 (1984). Married persons may enter into a
written agreement to keep their respective property separate and
not subject to Nevada's community property law. Nev. Rev. Stat.
sec. 123.220 (1993); see also Nev. Rev. Stat. sec. 123.190
(1993).
Spouses who are domiciled in a community property State like
Nevada generally are required to report and pay tax on one-half
of their community income, United States v. Mitchell, supra at
196, regardless whether they actually receive that income,
Furgatch v. Commissioner, 74 T.C. 1205, 1209 (1980).6
We will sustain respondent's position with respect to
petitioner's unreported income for the years at issue if:
(1) Mr. Hardy has income for the years at issue; (2) the presump-
tion under Nevada law that that income is community income is not
6 We thus reject petitioner's contention that requiring peti-
tioner to include in her gross income for the years at issue a
portion of the income paid to and/or earned by Mr. Hardy during
those years raises constitutional problems because petitioner
never received that income. Petitioner's contention also is
contrary to our finding that Mr. Hardy used at least a portion of
the income that was paid to him to pay at least some of the
living expenses.
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